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CITY OF YIOUNTAIN VIEW
CALIFORNIA
ISCAL YEAR 2006 07
ADOPTED 3UDGET
Mission Statement
The City of Mountain View provides quality services
andJacilities that meet the needs of a caring and diverse
community in a financially responsible manner
On the cover
The Shqreline Golf Links Pro Shop building renovation and expansion was completed in
November 2005 The remodel added about 3 500 additional square feet that houses the new
electric golf carts a larger retail Pro Shop staff offices storage and restrooms Tl1e newly
renovated building successfully blends the existing and new portions of the structure by using
the same exterior materials and replicating the existing courtyard trellis structure while still
maintaining an architectural identity with the adjacent Michaels at Shoreline building
THE CITY OF
MOUNTAINVIEW
CALIFORNIA
OPERATING BUDGET
FISCAL YEAR
200706
CITY COUNCIL
fic GajoLLo Ylayor
Gregory erry Vice ayor
1 Cic lae as Jerzak r
aura acias
I 10m YIeans
Ylatt Nee y
YIa t ear
SUJlllitted by
evin C Duggan CLy Manager
Prepared by
Nadine P Levin Assistant City Manager
Ro ert F Locke Finance anc Adlllinistrative Services Director
Patty Kong Assistant Finance and Actninistrative Services Director
Helen M Ansted Principal Financial Analyst
Suzanne Niederhofer Principal Financial Analyst
City of Y10untain View
California
City Officials
City Council
Nick Galiotto Mayor
Gregory Perry Vice Mayor
R Michael Kasperzak Jr
Laura Macias
Tom Means
Matt Neely
Matt Pear
City Staff
Kevin C Duggan City Manager
Nadine p LevifJ Assistant City Manager
Michael D Martello City Attorney
Angelita M Salvador City Clerk
Robert F Locke Finance and Administrative Services Director
Kathy Farrar Employee Services Director
Elaine Costello Community Development Director
Cathy R Lazarus Public Works Director
David A Muela Community Services Director
Karen Burnett Library Services Director
Mike Young Fire Chief Acting
Scott S G Vermeer Police Chief
C Y GOVE3 03GA ZAl O
E VI W
City Council
GITY AI 10RNEV
r HUMAN
RELATIONS
COMMISSION
i
rI
I
II
ITY M NAGE
r PARKS AND
RECREATION
COMMISSION
J
tNVIRONMENTA0
PLANNING
COMMISSION
LIBRARY BOARD
J
CITY CLERK GITYAUDITOR
I
LIB ARY
SERVICES
FIRE
EMPLOYEE
SERVICES
PUBLIC
WORKS
1
J
I
II
I
I
1
1
1 I
COMMUNITY
DEVELOPMENT
FINANCE AND
ADMINISTRATIVE
SERVICES
POLICE
COMMUNITY
SERVICES
KEY ELECTED
APPOINTED BY COUNCIL
I AllJOINTED BY CITY MANAGER
LINE OF COMMAND
STAFF SERVICES
FISCAL YEAR 2006 07 POSITION TOTALS 7
24
584 75
57 44
Councilmembers
Commission and Board Members
Full Time and Permanent Part Time
Hourly Positions
Finance and Administrative Services Director serves as City Auditor
CONTENTS
1 INTRODUCTION
Transmittal Letter 1 1
Attachment A Fiscal Year 2005 06 Major Accomplishments 1 19
Attachment B Fiscal Year 2006 07 Adopted Major City Goals 1 26
Total Fund Revenues and Expenditure Tables uu 1 28
General Operating Fund Revenues and Expenditures 1 30
Revenue Charts and Graphs a 1 32
Expenditure Charts and Graphs 1 36
Resolutions 1 40
Budget Awards 1 47
2 DEPARTMENT BUDGET
General Notes a 2 1
City Council 2 3
City CIerk s Office 2 10
City Attorney s Office 2 18
City Manager s Office 2 25
Employee Services 2 33
Finance and Administrative Services 2 42
Community Development 2 75
Public Works 2 109
Community Services 2 148
Library Services 2 190
Fire 2 210
Police a 2 232
3 STATISTICAL SECTION
COll Ul Lunity Profile 3 1
Budget Review Process 3 11
Full Time and Permanent Part Time Position Allocation 3 12
Limited Period Expenditures 3 14
Funding for Nonprofit Agencies 3 17
Adopted Capital Outlay 3 18
Adopted Equipment Replacement II II 3 22
Adopted Capital Improvement Projects for Fiscal Year 2006 07 11 3 24
Ongoing Operating Costs Savings from Capital Illlprovements 3 33
Annual Debt Service Payments by Entity 3 34
Debt Service Requirements 3 36
Legal Debt Margin 3 37
Top Tex Property Taxpayers 3 38
Financial and Budgetary Policy II II 11 3 39
Glossary 3 46
CONTENTS
continued
4 FUND SCHEDULES
Outline of Fund Structure and Description of Fund 4 1
Fund Gr0upSummaries 4 2
General Operating Fund 4 4
General Fund Building Services u 4 5
General Fund Shoreline Golf Links u u u u u u u u u 4 6
Gas Tax Fund 4 7
Construction Tax Real Property Conveyance Tax Fund u u 4 8
Below Market Housing Fund u u u u u 4 9
Housing Impact Fund 4 10
Transit Oriented Development 4 11
Revitalization Authority Fund 4 12
Downtown Benefit Assessment Districts u u 4 13
Supplemental Law Enforcement Services Fund u u u u u u u u u u u u 4 14
Community Development Block Grant Fund u u 4 15
Local Law Enforcement Block Grant Fund 4 16
Cable Television Fund 4 17
Shoreline Regional Park Community Fund 4 18
Storm Drain Construction Fund 4 19
Park Land Dedication Fund 4 20
Water Fund 4 21
Wastewater Fund 4 22
Solid Waste Management Fund u u u u II 4 23
Equipment Maintenance and Replacement Fund u u u u U II 11 11 u U u 4 24
Workers Compensation Self Insurance Fund 4 25
Unemployment Self Insurance Fund u II UU u U u U u u u 4 26
Liability Insurance Fund 4 27
Retirees Health Program Insurance Fund 4 28
Employee Benefits Self Insurance Fund u U u II II U 4 29
General Fund Reserves 4 30
Schedule of Interfund Transfers 4 32
5 GENERAL OPERATING FUND FORECASr
General Operating Fund Forecast 5 1
ii
CITY OF MOUNTAIN VIEW
Office of the Cfty Manager 500 Castro Street Post Office Box 7540 Mountain View California 94039 7540
650 903 6301 FAX 650 962 0384
July I 2006
Honorable City Council
City of Mountain View
FISCAL YEAR 2006 07 ADOPTED OPERATING BUDGET
Ho orable Mayor Galiotto and Members of the Council
I am pleased to present to you the Adopted Operating Budget for the City of Mountain
View for the fiscal year beginning July I 2006 and ending June 3D 2007 The Fiscal
Year 2006 07 budget document is divided into five sections
1 Introduction includes a summary of the City s overall financial plan
2 Department Budgetn includes operating plans for all City departments
3 Statistical Section includes statistical information about the City
4 Fund Schedules includes adopted budgets for all funds and
5 Five Year Forecast includes the General Operating Fund revenue and
expenditure forecast
This budget the budget process and the documents that accompany it have been
prepared in accordance with Section 1103 of the City Charter the State Constitutional
limit on the proceeds of taxes and all applicable regulations
OVERVIEW
The City has been severely challenged in addressing a major downturn in General
Operating Fund revenues since they reached a high point in Fiscal Year 2000 01 Fiscal
Year 2001 02 and Fiscal Year 2002 03 brought an unprecedented decline of 12 0 million
14 5 percent to General Operating Fund revenues This required a major reduction in
General Operating Fund expenditures including personnel and related services While
during Fiscal Years 2003 04 and 2004 05 revenues began to slowly recover they did not
grow sufficiently to cover even inflationary increases in costs This resulted in further
budget reductions including additional position eliminations Yet further reductions
1 1
Honorable City Council
July I 2006
Page 2
were made in the Fiscal Year 2005 06 budget Therefore the City has experienced four
straight years of budget and service level reductions During this period a net
66 25 full time equivalent positions have been eliminated equating to 10 2 percent of the
City s workforce an 11 2 percent reduction to General Operating Fund staffing There
have also been many nonpersonnel expenditure reductions including reductions lo
operating budget funding for the replacement of capital equipment reduced funding of
new equipment and a wide variety of supply and services expenditures All City
departments have been impacted with the average reduction per department being in
excess of 15 O percent with some departments experiencing reductions of 25 O percent
or more
While this aggressive expenditure management strategy has kept the City financially
strong with a balanced General Operating Fund budget throughout this unprecedented
period of financial challenge there has been an unavoidable impact on service level and
quality The City Council and staff have worked very hard and have generally been
successfut in minimizing the impact on direct services to the public However impacts
in essentially all service areas have been unavoidable Of note is that total City staffing
is now below Fiscal Yrea 1990 911evels excluding golf even though the City has
expanded services such as youth and paramedic services facilities parks trails
library and has greatly expanded the use of technology since that time Additionally
front line Police Officers and Firefighters have increased by 19 FrE over this period It
is clear that services and staffing in a variety of departments are significantly rstretched
at this time
The City s financial challenges have been exacerbated over the last several years by
actions of the State of California to transfer away City revenues in order to address the
State s financial challenges It has been extremely difficult to deal not only with our
local economic challenges but also to have to adjust to the State not taking responsi
bility to balance its own budget without raiding local revenues
The State s most retent transfer of City revenues to address State fiscal problems
ERAF III ended this past fiscal year as a result of the passage of Proposition lA in
November 2004 ERAF III cost the General Operating Fund a total of 2 8 million over
the two year period it was in place Fiscal Years 2004 05 to 2005 06 The cumulative
iilLpact to all City funds over these two fiscal years was 7 0 million These lost
revenues were tbackfilledn for the General Operating Fund budget over the two fiscal
years by City reserves due to their temporary nature in order to avoid further budget
reductions Of note the City will continue to lose in excess of 3 7 million of property
tax revenues annually as a result of earlier and continuing State ERAF actions
For the first time this decade the revenue picture for the General Operating Fund has
begun to substantially improve Fiscal Year 2005 06 revenues for the General Operating
1 2
Honorable City Council
July 1 2006
Page 3
Fund came in 7 O percent higher than adopted and it is projected that General
Operating Fund revenue will grow another 2 0 percent for Fiscal Year 2006 07 This
allows us to not only cease the continuing erosion of service levels but to modestly add
back to some of the service levels most significantly impacted by past reductions While
caution needs to be exercised recognizing that we do not know how sustainable this
improved revenue performance will be in the long term it provides a welcome relief
from further budget service reductions While we will of course always seek and take
advantage of potential additional efficiency opportunities we will not be required to
make further undesirable expenditure service reductions for Fiscal Year 2006 07
Of articular note is the Cityts consistent strategy over the past four fiscal years to
maintain operating revenues and expenditures in balance in order to allow for a quicker
recovery once the economy and therefore local revenues began to improve This has
positioned the City well to take advantage of improved fiscal conditions
Included in the Adopted Budget are modest and limited service expenditure
restorations in only the highest priority areas There are many other legitimate and
justifiable service needs that cannot be addressed even with an iilLproved financial
condition It is unkl10wn when if ever we will be able to return to the staffing and
service levels last experienced in Fiscal Year 2001 02
Additionally City reserves remain strong due to the City avoiding the use of reserves
to Jackfill a revenue shortfall to balance the budget over the past several fiscal years
The Adopted Budget includes a series of changes to reserve balances and allocations
The total City budget for the 2006 07 fiscal year is adopted at 226 5 million and is
composed of a number of funds the most significant being the General Operating Fund
This fund is the primary funding source for City services and has faced the greatest
financial challenges over the past four fiscal years as a result of the economic slowdown
For the 2006 07 fiscal year General Operating Fund revenues are adopted at
80 5 million 1 6 million or approximately 2 O percent more than unaudited actuals for
Fiscal Year 2005 06 and 6 7 million or 9 1 percent more than the adopted revenues for
Fiscal Year 2005 06
The General Operating Fund Adopted Budget is balanced and has a projected positive
ending balance of 2 0 million to serve as the Economic Stabilization Contingency for
the 2006 07 fiscal year
Building Services considered part of the General Fund is being separately accounted
for Jetter tracking purposes Building activity continues to be high with unaudited
revenues for Fiscal Year 2005 06 at 4 1 million 1 1 million more than adopted
1 3
Honorable City Council
July 1 2006
Page 4
Shoreline Golf Links considered part of the General Fund has been impacted by the
long rainy season during Fiscal Year 2005 06 Rounds of play and related revenue were
trending up however due to the rain in March and into April are now approximately
as budgeted
Significant Special Funds Revitalization Authority Authority and Shoreline Regional
Park North ayshore Community Funds are generally in good financial condition
The Authority Fundrs revenue has increased due to significant redevelopment in the
downtown area The Shoreline Regional Park Community Community continues to
generate sufficient tax increment revenues to meet ongoing operations and capital
needs
The Utility Funds are generally in stable financial condition An 11 0 percent rate
adjustment is adopted for the Water Fund due to the wholesale water rate increase of
16 7 percent from the San Francisco Public Utilities Commission SFPUC
and increases in operating costs The second year of a three year phased in rate
restructuring is adopted for the Wastewater Fund to continue to address the alignllLent
of ongoing revenues with ongoing expenditures and to fund a base level of annual
maintenance projects A 2 0 percent rate increase is adopted for the Solid Waste
Management Fund to fund cost increases associated with refuse collection recycling
and disposal
The Adopted Budget continues the City s commitment to infrastructure repair and
replacement to the extent possible and includes funding for the Capital Improvement
PrograllL This program includes new projects that are high priorities to the Council
and the community The Adopted Budget also includes increases for capital outlay and
equipment replacement to bring operating expenses to a more appropriate funding
level
As previously noted the City s revenue performance has improved significantly
However it is expected the City will continue to be challenged over the next few fiscal
years to meet increased operating costs including those relating to existing ell Lployee
compensation benefits The level of tax revenues received by the General Operating
Fund will not be able in the foreseeable future to fund all of the services to which the
community has become accustomed General taxes may at best be able to support
basic services and even those potentially not at current service levels We need to
continue to focus on providing services more efficiently and determine in what cases
services can be modified or in what cases some services can be discontinued
While the City of Mountain Viewf its City Council and staff will continue to maintain
the tradition of quality public services and facilities we will need to continue to
1 4
Honorable City Council
July 1 2006
Page 5
prioritize and may not be able to accomplish as many tasks or always perform them in
the same manner Staff believes the City is in a solid financial position due to decisions
made in prior fiscal years and will be better positioned to meet potential challenges as
they arise in future years
The Fund Schedule Section of this budget presents the City s financial picture in detail
Following this letter are Exhibits 1 2 3 and 4 which detail revenues and expenditures
for Fiscal Year 2004 05 audited actual Fiscal Year 2005 06 adopted and unaudited
and Fiscal Year 2006 07 adopted for the General Operating Fund and other funds
MAJOR ACCOMPLISHMENTS FOR FISCAL YEAR 2005 06
The City has accomplished many things over the past fiscal year even with decreased
staff and financial resources Attachment A provides a detailed list of accomplishments
for Fiscal Year 2005 06
MAJOR GOALS FOR FISCAL YEAR 200706
The City will be undertaking a wide variety of projects and assignments during Fiscal
Year 2006 07 Attachment B provides a list of goals the City will be undertaking during
Fiscal Year 2006 07 While this list is only a small portion of the overall workload of the
organization these goals are viewed as the most significant for the 2006 07 fiscal year
These goals are a result of City Council goal setting Study Sessions on February 21 and
April 18 2006 and were formally adopted by the City Council on May 9 2006 and
reflect City Council priorities for Fiscal Year 2006 07 This list reflects both existing
projects issues that are carrying over into the new fiscal year as well as new topics and
projects
BUDGET HIGHLIGHTS
General Operating Fund
General Operating Fund revenues adopted for Fiscal Year 2005 06 total
73 8 million The unaudited revenues for Fiscal Year 2005 06 total 78 9 million
5 1 million or 7 0 percent more than the Adopted Budget
General Operating Fund unaudited expenditures for Fiscal Year 2005 06 are
70 4 million or 3 2 percent lower than the Adopted Budget of 72 7 million This
is primarily a result of salary savings from vacant positions but also reflects the
underexpenditure of budgets for various supplies and services accounts
1 5
Honorable City Council
July I 2006
Page 6
Adopted revenues for Fiscal Year 2006 07 are 80 5 million 9 1 percent higher than
Fiscal Year 2005 06 adopted and 2 0 percent higher than Fiscal Year 2005 06
unaudited
Fiscal Year 2006 07 adopted operating expenditures include modest increases to
high priority service areas and also includes increases for items such as health
insurance equipment replacement and capital outlay Fiscal Year 2006 07 adopted
operating expenditures also include a net addition of 6 75 full time equivalent
positions With these changes adopted expenditures are 78 5 million 8 0 percent
higher than the Fiscal Year 2005 06 Adopted Budget The Adopted Budget
includes a reservation of revenues totaling 2 O million or 2 5 percent of revenues
as an Economic Stabilization Contingency
Building Services
Fiscal Year 2005 06 unaudited revenues are 4 1 million co pared to budgeted
revenues of 3 0 million Unaudited expenditures are 3 0 million compared to the
Adopted Budget of 2 7 million Building Services has an unaudited ending
balance of 2 3 million for Fiscal Year 2005 06
For Fiscal Year 2006 07 adopted revenues are 3 7 million and adopted
expenditures are 3 9 milliona This results in expenditures exceeding revenues by
approximately 223 OOO and a projected ending balance of 2 1 million
Shoreline Golf Links
Fiscal Year 2005 06 unaudited revenues are 3 6 million compared to budgeted
revenues of 3 4 million Unaudited expenditures are 3 6 million compared to the
Adopted Budget of 3 7 million including the 100 000 for recreation programs
Shoreline Golf Links has an unaudited ending balance of 2 1 million for Fiscal
Year 2005 06
For Fiscal Year 2006 07 adopted revenues are 3 5 million and adopted
expenditures are 4 O million including 100 OOO for recreation programs This
results in expenditures exceeding revenues by approximately 488 000 and a
projected ending balance of 1 6 million
1 6
Honorable City Council
uly 1 2006
Page 7
Special Funds
Revitalization Authority Fund
Fiscal Year 2005 06 unaudited revenues are 4 1 million 465 000 more than the
Adopted Budget of 3 7 million Unaudited expenditures are 6 7 million
including 2 3 million for capital projects 294 000 for ERAF III and the
1 1 million advance to Parking in Lieu Fund 2 4 million more than the Adopted
Budget due to the mid year increase in capital projects of 1 3 million and the
11 million advance to the Parking In Lieu Fund The fund has an unaudited
ending balance of 1 8 million for Fiscal Year 2005 06
Revenues for Fiscal Year 2006 07 are adopted at 4 1 million and expenditures are
adopted at 3 5 million including a loan repayment of 413 000 and the retirees
health accrued liability of 34 000 Adopted revenues exceed expenditures by
approximately 659 OOO The fund has a projected ending balance of 2 4 million
Shoreline Regional Park North Bayshore Community Fund
For Fiscal Year 2005 06 unaudited revenues are 22 3 million compared to budget
of 18 9 million This is primarily a result of higher property taxes than
anticipated Unaudited expenditures are 31 4 million including capital projects
of 8 9 million and 1 8 million for ERAF III g5 7 million more than the Adopted
Budget of 25 7 million primarily due to legal fees related to lfitigation mid year
capital projects and higher intergovernmental payments This fund has an
unaudited balance of 11 8 million for Fiscal Year 2005 06
For Fiscal Year 2006 07 revenues are adopted at 20 8 million and adopted
expenditures are t 19 2 million including capital projects of 1 9 million and the
retirees health accrued liability of 969 OOO The ending balance for Fiscal
Year 2006 07 is projected at 13 4 million
Water Fund
Unaudited revenues for Fiscal Year 2005 06 are 15 8 million 514 000 lower than
the Adopted Budget of 16 3 million This is primarily due to water sales and
usage lower than expected Unaudited expenditures are t 20 2 million including
capital projects of 5 3 million essentially as budgeted Lower water usage and
operating costs were offset by higher than budgeted depreciation This fund has
an unaudited ending balance of 2 6 million in addition to a reserve balance of
5 6 million for Fiscal Year 2005 06
1 7
Honorable City Council
July I 2006
Page 8
For Fiscal Y ar 2005 06 no rate adjustment was adopted based on a decrease in the
wholesale water rate adopted by the SFPUC offset partially by operating cost
increases due primarily to retirement and health care costs
An 11 0 percent rate increase is adopted for Fiscal Year 2006 07 to fund a wholesale
water increase and increased o erating costs
With an
11
0 percent rate increase adopted revenues for Fiscal Year 2006 07 are
t 18 2 million Adopted operating expenditures for Fiscal Year 2006 07 total
19 9 million including capital projects of 2 6 million and the retireest health
accrued liability of 1 1 million The projected ending balance for Fiscal
Year 2006 07 is 1 4 million in addition to reserves of 5 9 million
Wastewater Fund
Unaudited revenues for Fiscal Year 2005 06 are 12 1 million 112 000 lower than
the budget of 12 3 million Wastewater service revenues are 170 OOO below
budget Hazardous Materials Fire Safety permits and investment earnings are
also slightly below budget Expenditures were originally adopted including
capital projects of 1 5 million at 14 3 million Fiscal Year 2005 06 unaudited
expenditures are 13 5 million including capital projects of 1 5 million Each fall
a reconciliation of the prior fiscal year s actual treatment costs is performed As
the treatment plant had expenditure savings from budget a credit of approxi
mately 481 000 for Fiscal Year 2004 05 wastewater treatment costs has been
included thereby reducing the amount owed during the 2005 06 fiscal year The
fund has an unaudited ending Jalance of 4 1 ldllion in addition to a reserve
balance of t 6 5 million for Fiscal Year 2005 06
During Fiscal Year 2004 05 staff completed a wastewater rate restructuring
analysis and has recommended a minimum 10 0 percent increase in wastewater
service revenues which was adopted by Council In addition rates are to be
restructured phased in over three years to more closely reflect the cost of
providing the service to each customer class and program
Fiscal Year 2006 07 is the second year of the three year phase in of rate
restructuring With these changes Fiscal Year 2006 07 adopted revenues for this
fund are 12 9 lllillion and adopted operating expenditures including capital
projects of 1 9 million and the retirees health accrued liability of t 1 6 Ildllion
total 16 4 million The ending balance for Fiscal Year 2006 07 is projected at
1 5 million in addition to a reserve balance of 6 1 million
1 8
Honorable City Council
July 1 2006
Page 9
Solid Waste Management Fund
A 6 0 percent general rate increase was adopted for Fiscal Year 2005 06 City
unaudited revenues for Fiscal Year 2005 06 total 8 4 million 517 000 more than
the Adopted Budget of 7 9 million
City unaudited expenditures are nB 9 million excluding Foothill payment of
9 8 million compared to the Adopted Budget of 9 0 million excluding payment
to Foothill of 9 4 million The City underexpenditure from budget is related to
salary savings from vacant positions and other operational savings Also a credit
of approximately 178 000 from the SMaR Station was received for Fiscal
Year 2004 05 reducing disposal costs in the 2005 06 fiscal year No significant
credit for Fiscal Year 2005 06 is projected to be received in Fiscal Year 2006 07 The
fund has an unaudited balance of 5 9 million in addition to reserves of
t 2 4 million for Fiscal Year 2005 06
For Fiscal Year 2006 07 a 2 0 percent general rate increase is adopted to fund
increases associated with collection recycling and disposaL
With a 2 0 percent general rate increase revenues for Fiscal Year 2006 07 are
adopted at 8 3 million excluding Foothill Disposal Company revenues of
9 9 million arid adopted expenditures are 10 3 million excluding payments to
Foothill Disposal Company of 9 9 million but including capital projects of
228 000 and the retirees health accrued liability of 1 2 million Adopted
expenditures exceed adopted revenues Staff believes this imbalance is acceptable
due to a significant balance in this fund and the anticipated normal
underexpenditure of budget at year end The ending balance for Fiscal
Year 2006 07 is projected at 4 2 million in addition to reserves of 2 4 million
Reserves
The Adopted Budget includes the consolidation of three reserves into one and the
dissolution of another reserve There are also allocations of the unallocated
carryover balance Adopted changes and allocations are as follows
Consolidate the General Fund Operating Contingency Long Term
Contingency and Revenue Stabilization Reserves into one reserve titled
General Fund Reserve This reserve shall be set at 25 percent of the General
Operating Fund budget
A supplement of 2 9 million to the new General Fund Reserve meets the
proposed policy level of 25 percent of General Fund operating budget
1 9
Honorable City Council
uly 1 2006
Page 10
Dissolution of the Budget Transition Reserve
A supplement of 3 0 million to the Capital Improvements Reserve to fund
Fiscal Year 2006 07 adopted projects and maintain the target balance
A supplement of 7 6 million to the Strategic Property Acquisition Reserve to
fully fund the acquisition of the Moffett gateway property
A supple lLent of 1 5 million to the Compensated Absence Reserve in order
to maintain the target balance and fund estimated expenditures during Fiscal
Year 2006 07
Funding of 2 1 million for the balance of the General Fund s Annual
Required Contribution ARC for its Retirees Health obligation
Funding for limited period experfditures and rebudget items of 745 000
capital outlay expenditures above the base included in the Operating Budget
of 578 000 and 355 000 for the Equipment Replacement Reserve
In this Adopted Budget reserves are consistent with the City s financial policies
that ensure reserves will be maintained at prudent levels There remains an
unallocated balance of 15 4 million in addition to one time revenues related to a
litigation settlement There are various potential uses for these funds including
retirees health care unfunded capital projects and new open or park space Staff
will bring forward recommendations regarding this unallocated balance later in
the fiscal year
Capital Imrovement
PCroajeRcittasl Outlay and Equi m nt Replacement
On May 9 2006 the Capital Improvement Plan for Fiscal Year 2006 07 was
adopted in the amount of 16 O million The Adopted Budget includes funding for
these projects A detailed list of adopted capital projects is included in the
Statistical Section
Included in the Fiscal Year 2006 07 Adopted Budget is 400 000 for capital outlay
expenditures in the General Operating Fund An additional 747 OOO of capital
outlay is adopted for other funds for a total of 1 1 million
In addition approximately 6 2 million is included in the Fiscal Year 2006 07
Adopted Budget for equipment replacement in accordance with the equipment
replacement plan The 6 2 million includes 3 7 million for the replacement of the
1 10
Honorable City Council
July 1 2006
Page 11
Fire fleet The General Operating Fund Special Funds and the Enterprise Utility
Funds all contribute to the Equipment Replacement Fund
Detailed lists of adopted capital outlay expenditures and adopted equipment
replacement expenditures are included in the Statistical Section of this document
The following sections describe the budget process the basis of accounting utilized by
the City of Mountain View and the budget amendment process
THE BUDGET PROCESS
The budget process begins in November of each year when all City departments begin
preparation of their budget proposals for the upcoming fiscal year
Departments submit budget requests to the Budget Review Team consisting of the
Assistant City Manager and the Finance and Administrative Services Director in late
December The Budget Review Team reviews these requests and submits recommenda
tions to the City Manager
The City Manager assesses the Budget Review Team s recommendations meets with
department heads for further discussion and typically submits recommendations to the
City Council in the form of two Narrative Budget Reports in April and May The
Council received an early preview of the Fiscal Year 2006 07 budget at a budget review
Study Session held in February and the Midyear Budget Status Report also presented
in February
On April 4 2006 the Council received the City Managerts recommendations for the
General Operating Fund The other funds were presented to the City Council on May 2
2006 The City Council is then able to review and discuss the recommendations and
consider the budget prior to the presentation of the Proposed Budget
The Proposed Budget is presented to the City Council in early June and considered at
public hearings The City s annual budget must be adopted prior to the beginning of
each fiscal year July 1
BUDGET AMENDMENT PROCESS
Pursuant to financial policy budgets are approved at the fund and department level
legal level of control and may not be exceeded without City Council approval
Transfers and adjustments between funds departments and capital projects must be
submitted to the City Council for approvaL The City Charter requires approval by five
votes of the seven member City Council to amend the budget
1 11
Honorable City Council
uly I 2006
Page 12
Budget adjustments are also required for grants and reimbursed services that were not
anticipated or budgeted Council Resolution No 15443 authorizes the Finance and
Administrative Services Director and the City Manager to increase appropriations up to
10 OOO and 40 OOO indexed for inflation respectively when outside grants or reim
bursement revenues have been received to offset expenditures that were not anticipated
or budgeted If the grant or reimbursement is not within the City Manager s level of
authorization a request for an appropriation increase must be submitted to the City
Council for approval five votes required
Department heads are responsible for managing expenditures within their budget and
assuring funds are only expended for properly authorized City expenses Department
heads are also responsible for expending funds consistent with the goals and objectives
approved by the City Council
FINANCIAL AND BLJUGETARY POLICIES
The City Council has established financial and budgetary policies which are reviewed
and updated as necessary by the City Council A comprehensive and consistent set of
financial and budgetary policies provides a basis for sound financial pla ing identifies
appropriate directions for service level development aids budgetary decision making
and serves as an overall framework to guide financial manage lLent and operations of
the City
A city s adoption of financial policies also promotes public confidence and increases the
City s credibility in the eyes of bond rating agencies and potential investors Such
policies also provide the resources to react to potential financial emergencies in a
prudent manner
A summary of financial and budgetary policies is included in the Statistical Section of
this document
BASIS OF BUDGETING
All Governmental Fund Type annual budgets are presented on a basis consistent with
the general purpose financial statements prepared in accordance with generally
accepted accounting principles The Cityrs Fiscal Year 2004 05 Comprehensive Annual
Financial Report was prepared in accordance with the requirements of Governmental
Accounting Standards Board GASB Statement No 34 and provides the government
wide financial statements in addition to the fund financial statements The accounting
and financial reporting treatment applied to the fund financial statements is determined
by the measurement focus of the individual
fund
1 12
Honorable City Council
July 1 2006
Page 13
Governmental Fund Types are accounted for using the modified accrual basis of
accounting Revenues are recorded as received or accrued if they are both measurable
and available to finance expenditures of the current period Expenditures are recorded
when the related fund lia ility is incurred except for principal and interest on long
term debt which are recorded when aid
Proprietary Fund Types are accounted for using the accrual basis of accounting wherein
revenues unbilled or billed are recognized in the accounting period in which they are
earned and expenses are recognized in the period liabilities are incurred For budget
ary purposes capital projects are appropriated for the estimated cost of the total project
These financial uses of funds are not reflected as expenses in the City s financial state
ments but are capitalized and depreciated in accordance with generally accepted
accounting principles
COST ALLOCA lION PLAN
The City prepares an A 87 cost allocation plan to identify the costs associated with
providing certain services These indirect charges noted as General Fund
Administration in the Fund Schedules reimburse the General Operating Fund for
services such as those provided y the City Manager City Attorney Employee Services
Payroll Accounts Payable and Information Technology The full cost allocation plan
delineates the basis of allocation by department and can include the total operating
budget the number of full time equivalent positions per department the number of
work requests square footage occupied number of items processed number of
applicable devices etc
The City also has six Internal Service Funds that provide services to all major funds
within the City and in turn charge these funds for the cost of providing services
Revenues received for providing services are noted as Interfund Service Charges in the
Fund Schedules
1 13
Honorable City Council
uly I 2006
Page 14
DEBT ADMINISTRATION
As of June 3D 2006 the City will have various debt obligations outstanding These
obligations are comprised of dollars in thousands
Entitv
Principal
Outstanding
City of Mountain View
Shoreline Regional Park Community
Revitalization Authority
Water Enterprise Fund
Special Assessment Debt
8 205
47 760
21 800
9 085
t 961
The City of Mountain View s 2001 debt was issued to refinance and call bonds on the
City lease component of the 1992 Capital Improvement Financing Authority Revenue
Bonds
The Shoreline Regional Park Community the Community has three outstanding tax
allocation bond issues The 1996 Series A Bonds were issued to fund the acquisition of
certain land from the City and to fund road water sewer and other public improve
ments along certain roadways The 2001 Refunding Bonds were issued to refinanc and
call bonds on the 1992 Refunding Bonds The 2004 Refunding Bonds were issued to
refinance the 1993 Series A Bonds which were issued to finance certain landfill closure
projects and other public im rovements within the Community
The Revitalization Authority Authority funds debt service payments for the
2003 Refunding Certificates of Participation and capital project debt issuance The
Certificates were issued to refinance all of the outstanding Authority 1995 refunding
Certificates of Participation which refunded the 1986 Tax Allocation Bonds issued for
the reconstruction of Castro Street and issue new debt for the California Bryant
Downtown Parking Structure The Authority also funds debt payments for the
2003 Tax Allocation Bonds issued to fund miscellaneous capital projects in the redevel
opment area and to fund low and moderate income housing funded by the 20 percent
Housing Set Aside funds of the Authority
Water Revenue Bonds were issued in 2004 to fund the construction of infrastructure to
expand the City s water storage capacity
Special Assessment Debt consists of various issues to finance property owner
illLprovements within the City
1 14
Honorable City Council
July 1 2006
Page 15
CALCULATION OF APPROPRIA l10NS LIMIT
The City is required by the State Constitution Article XIIIBJ to annually cal ulate the
maximum amount of appropriations subject to limitation This calculation is intended
to limit the annual growth in tax revenues used to fund governmental expenditures in
California Article XIIIB was changed with the passage of Proposition 111 on the
June 1990 ballot These changes permit greater flexibility with regard to annually
calculating increases in the appropriations limit by allowing additional growth factors
to be used The factors permitting the maximum allowable increase in the appropria
tions limit are chosen for the calculation each fiscal year
As can be seen below the City is substantially under its appropriations limit The
difference between the appropriations limit and the appropriations subject to limitation
has grown over the past decade as the limit has been substantially increased by the
annual adjustment factors
This combined with the comparatively slower pace of growth in proceeds of taxes over
the same time period has contributed to he amount under the appropriations limit
Fiscal Year 2005 06 Limit
2005 06 Population Change in Santa Clara County
2005 06 Change in Per Capita Personal Income
152 645 096
1 0118
1 0396
Fiscal Year 2006 07 Limit 160 5 2 382
Fiscal Year 2006 07 Budget Amount Subject to Limitation 51 910 379
Amount Under Appropriation Limit 108 652 003
AWARDS
For the 13th time the Government Finance Officers Association of the United States and
Canada GFOA presented an award for Distinguished Budget Presentation to the City
of Mountain View for the Fiscal Year 2005 06 annual budget
In order to receive this award a governmental unit must publish a budget document
that meets program criteria as a policy document an operations guidel a financial plan
and a cO lLmunications device
1 15
Honorable City Council
uly 1 2006
Page 16
In addition for the 20th year the California Society of Municipal Finance Officers
CSMFO has presented the City with an award for Excellence in Operational Budgeting
for the Fiscal Year 2005 06 budget documents
The awards are valid for a period of one year only The Fiscal Year 2006 07 budget
documents continue to conform to program requirements and will be submitted to
GFOA and CSMFO to determine eligibility for another award
CONCLUSION
The Adopted Budget reflects a much more positive circumstance than what has been
experienced over the past four fiscal years For Fiscal Year 2006 07 we are not
implementing service and staffing reductions in order to maintain a balanced budget
In fact we are able to modestly add back resources in those service areas where the
ill Lpacts have had the most negative effects This very positive news is tempered by the
reality that the organization continu s to struggle with maintaining the high level of
service we and our customers are ascustomed to with considerably fewer resources
The additions adopted in this budget are only a small fraction of the reductions
experienced since Fiscal Year 2001 02 Among the high priority areas addressed are
development related services streets maintenance parks maintenance funding for the
LiJrary s collections information technology management gang prevention and emer
gency medical services oversight
The Adopted Budget is viewed as a prudent balance of addressing significant service
area shortfalls while trying to maintain a sustainable level of expenditures The last few
fiscal years are a clear testament to the difficulty of predicting the sustainable level of
General Operating Fund revenues We are striving to avoid a roller coaster effect of
service levels being increased and then decreased in subsequent fiscal years
The Adopted Budget includes additional operating budget funding to key areas
including the Equipment Replacement Reserve and funding for the purchase of new
capital equipment A major component of this budget is a 3 7 million investment for
the replacement of the entire fire engine ladder truck fleet
A great concern for the long term stability of the General Operating Fund is the signifi
cant costs associated with funding the Retirees Health Insurance Program While
Mountain View has been ahead of most governments by undertaking regular actuarial
evaluations of this program over the last 15 years and has accumulated a reserve in
excess of 13 0 millionI it is clear that the program is not sustainable in the long term as
currently structured While an ongoing commitment of General Operating Fund
resources is adopted in this budget to partially address this challenge many more steps
will need to be implemented
1 16
Honorable City Council
July 1 2006
Page 17
Fiscal Year 2006 07 adopted General Operating Fund revenues are 80 5 million and
adopted expenditures are 78 5 million There is no revenue balance after reserving for
the Economic Stabilization Contingency of 2 0 million General Operating Fund
revenues for Fiscal Year 2006 07 are projected to be 9 1 percent higher than Fiscal
Year 2005 06 adopted revenues
Building Services operations continue to experience a high volume of development
activity This operation is being separated from the General Operating Fund for
accounting purposes to manage and track operations
The Shoreline Golf Links operations are experiencing lower revenues as a result of the
slow growth in the economy and the rainy weather during Fiscal Year 2005 06
Revenues are sufficient to fund expenditures for operations but are insufficient to fund
equipment replacement and to provide supplemental recreation funding
The Revitalization Authority is experiencing an increase in its tax increment revenues
due to new development and property sales The Shoreline Regional Park Community
is experiencing an increase in property tax increment revenue for the first time in three
fiscal years Both the Authority and Community have sufficient financial capacity to
meet ongoing operating costs
An 11 0 percent rate adjustment is adopted for the Water Fund due to a wholesale water
rate increase and increases in operating costs
The second year of a three year phase in of rate restructuring including a 10 0 percent
increase in revenues is adopted in the Wastewater Fund for Fiscal Year 2006 07 to
continue to move toward balancing ongoing revenues against expenditures based on
the cost of services and to fund a baseline level of annual capital maintenance projects
A 2 0 percent rate increase is adopted in the Solid Waste Fund for Fiscal Year 2006 07 to
fund cost associated with collection recycling and disposal
Reserves are generally in good condition There are reserve restructurings and
supplemental allocations
The Adopted Budget is designed to make investments in key areas but at a level
anticipated to be sustainable into the future The Five Year Forecast for the General
Operating Fund points out the need for continued careful expenditure management
Many staff members have contributed significantly to the preparation of this document
All department heads have shown the type of teamwork cooperative spirit and
1 17
Honorable City Council
July I 2006
Page 18
creativity necessary for this process to be successful I would particularly like to thank
Assistant City Manager Nadine Levin Finance and Administrative Services Director
Robert Locke Assistant Finance and Administrative Services Director Patty Kong and
Principal Financial Analysts Helen Ansted and Suzy Niederhofer for their assistance
with the Operating Budget I would also like to thank Police Lieutenant Max Bosel for
his assistance with the capital outlay process and the Document Processing and Copy
stant support in the preparation of this document
Kevin C Duggan
City Manager
KCD SN BUD
541 07 01 06L
Enclosures
1 18
Attachment A
MAJOR ACCOMPLISHMENTS
filSCAL YEAR 2005 06
Completed the Environmental Impact Report General Plan amendment and
Precise Plan for the Mayfield project
Completed construction of a new 2 million gallon Miramonte Reservoir
Began the Cuesta Park Annex master planning process
Completed design of Devonshire Park
Began construction of the new Senior Center
Facilitated development and completed design and building review for the
Charleston Plaza retail center
Completed construction of a public private project to supply landfill gas for
energy production to Alza Corporation
Initiated construction of the California Street Bryant Street parking structure and
completed lease negotiations with Longs Drugs
Secured 4 470 000 in grants to support various City initiatives such as the Stevens
Creek Trail the recycled water pipeline project and emission control devices fot
refuse and recycling trucks
Completed Fiscal Year 2006 07 budget process resulting in a balanced General
Fund budget and a funding strategy for the Retirees Health Insurance Program
Conducted the 2005 Mayor1s Youth Conference
Entered into an agreement with Coogle for City wide WiFi service
Completed creation of a new R4 High Density Residential Zone District
Received and pre Jared the Mobile Library Services vehicle to begin Mobile
Library Services in summer 2006
Completed a resident survey resulting in statistically significant resident ratings
on the importance of and satisfaction with City programs and services
1 19
Completed ADA Park Playground Improvement project construction at ackson
and Klein Parks and design of improvements at Thaddeus Rengstorff and Eagle
Parks
Secured over 225 000 in grant funding for increased Police Department traffic
enforcement and Alcoholic Beverage Control law enforcement the Mountain View
Police Activities League and the Dreams and Futures Program for at risk children
Completed the renovation and expansion of the Shoreline Golf Links Pro Shop
Began design of the Stevens Creek Trail overcrossing over Moffett Boulevard
Completed installation of landfill gas methane powered generators to provide
electrical power for the landfill gas flare station Shoreline irrigation pump station
and sewage lift station
Implemented Council action on a permanent Historic Preservation Ordinance
Coordinated planning of private development projects from design review
through construction including Palo Alto Medical Foundation campus El Camino
Hospital Downtown parking structure Avenidas Senior Day Health Care Facility
Casteo and BMW expansions downtown projects such as the Mountain View
Hotel and the R Club and numerous residential projects
Resolved the Clear Channel litigation successfully and negotiated a new ground
lease for Shoreline Amphitheatre
Completed the new Computer Training Center at the Library
Began offering a variety of new Library web based services such as downloadable
audio books e books and childrents electronic books and resources
Developed a replacement plan for the Fire Departments fleet of seven engines and
one ladder truck
Increased the number of Community Emergency Response Team volunteers
trained by over 200 percent from the previous year
Completed Year 2 of the Castro Street Tree Replacement project
Completed the trash receptacle COlllponent of the Downtown Infrastructure
Refurbishment project
1 20
Completed the initial phase of an evaluation of City properties for potential
additional playing fields
Continued analyzing potential sites and cost estimates for establishing one or more
additional community gardens
Received recognition for the fourth year in a row for ranking No 1 for like sized
agencies for enforcement against drunk driving
Began the new Community Police Academy a revamped modernized version of
the highly popular and successful Citizens Police Academy
Implemented a new document imaging system called t LaserFicher to make
documents more accessible through the Internet
Began redesign of the City s web site
Completed computer network enhancements for City facilities
Completed design and environmental review for the reconstruction of Shoreline
Boulevard within Shoreline at Mountain View Park
Facilitated the City s role in the completion of the Route 85 U S 101 Interchange
project improving traffic flow vehicle capacity and safety
Began evaluating opportunities for extending the Hetch Hetchy Trail
Continued design of a Permanente Creek pedestrian bicycle overcrossing over
U S 101
Completed construction of a new Golf Cart Bridge over Permanente Creek at
Shoreline Golf Links
Completed design of a demonstration bicycle boulevard from the Mayfield area to
Stevens Creek Trail
Completed Community Center Renovations to update and modernize public
spaces and staff offices including an ADA compliant public rest room extending
the operational life of the facility
Completed installation of pedestrian countdown signals at all City and State
owned traffic signals
1 21
Achieved an overall City recycling rat of 58 percent increasing yard waste
recycling by 17 percent and apartment and commercial recycling by 6 percent
Implemented business recycling programs at 50 companies a 25 percent increase
over the previous year
Adopted an ordinance relating to Campaign Finance and the Voluntary
Expenditure Limit Program to be enforced for the November 7 2006 General
Municipal Election
Planned and coordinated the t How To Decide If Elected Office is For You An
Orientation for Prospective Council and School Board Candidatestt in conjunction
with the Chamber of Commerce
Completed rezoning and a General Plan amendment and development project
approval of 274 300 Ferguson Drive
Completed processing of rezoning and General Plan amendments for the Southbay
Christian Center site 59 potential units and the 525 East Evelyn Avenue site
151 potential units
Completed processing of the Central Park Apartments rezoning and General Plan
amendment to allow 104 new affordable housing units
Completed a land use amendment to the Charleston East site in the North
Bayshore Precise Plan
Adopted the Affordable Housing Strategies that sets priorities for using affordable
housing funds
Completed and held the grand opening of the 120 unit San Antonio Place
efficiency studios project
Continued economic development strategies including outreach and corporate
visits an economic development sUl1lmit with North Bayshore businesses and a
hotel motel roundtable for managers operators
Completed the selection of artwork for the Senior Center and Downtown Parking
Structure and the installation of the Golf Club House Art
Completed Americans with Disabilities Act improvements to the City Council
Chambers
1 22
Provided staff support for the City Councilfs review of conducted energy device
Use Tasers by law enforcement agencies and medical marijuana dispensary
practices in other cities
Facilitated implementation of the first year of the Mountain View Leadetship
Academy
Completed lease terms with the operator of the Child Care Center
Prepared a new State mandated ethics and reimbursement policy related to City
Councilmember expenditures
Conducted harassment training City wide for all employees
Began labor negotiations with several employee unions
Converted to a paperless Patient Care Report for emergency medical services
resulting in increased quality assurance and efficiency
Implemented a new Center for the Performing Arts ticketing system
Continued expanding the Police Volunteers and Explorers Program in the Police
Department concluding 2005 with 65 volunteers and 14 explorers providing
5 244 hours of service
Continued to expand the Neighborhood and Business Watch Programs with over
80 different neighborhoods involved
COffi leted design of a new Shoreline Maintenance Facility
Began design of the new reclaimed water system for the North Bayshore Area
Began a retail recruitment to identify potential tenants for the Centennial Plaza
train station building based on the Councilts direction
Completed installation of a new traffic signal at Miramonte Avenue Barbara
Avenue to improve pedestrian access and safety
Completed the 2005 Urban Water Management Plan which provides a
comprehensive overview of Mountain View s current and future water supply
water demand conservation programs wastewater generation and plans to use
recycled water
1 23
Completed a Storm Water Master PlanI which evaluates the existing condition and
adequacy of the City s storm drain system and provides recommendations for
futureirnprovell1ents
Completed acquisition of property rights and relocated on site tenants to enable
completion of Stevens Creek Trail Reach 4 Segment 2 Yuba Drive to El Camino
Real
Completed the purchase of a residential property at 66 Devonshire Avenue to
allow completion of the Devonshire Park project
Certified three Mountain View businesses as green businesses under the County
wide Green Business Program for energy water and recycling conservation
achievements
e Sponsored two Project Sentinel housing workshops attended by over 100 eople
including a workshop for landlords apartment managers and a new workshop for
condo townhouse owners
AWARDS RECOGNITIONS
Received an award from the Coalition Against Teen Tobacco for efforts to prevent
underage tobacco usage
Received the Gold Leaf Award for Outstanding Arbor Day Activities from the
International Society of Arboriculture
Redesignated a Bicycle Friendly Community by the League of American Bicyclists
until 2008
Recognized as a Tree City USA for excellence in promoting planting and
maintaining the Cityts urban forest
Designated a Best Workplace for Commutersfl for the third year in a row by the
U S Environmental Protection Agency and the Department of Transportation
Received the Helen Putnam Award for Excellence from the League of California
Cities for the Teen Zone at the Library
Received the Northern California American Planning Association Award for
Implementation of the Rowhouse Guidelines
1 24
Recognized by the Sierra Club for le tdership in sU Jporting solar friendly
technologies
Received numerous Finance and Administrative Services awards including
The Government Finance Officers Association GFOA Award for Excellence
in Financial Planning and Distinguished Budget Presentation Award
The California Society of Municipal Finance Officers CSMFO Award for
Outstanding Financial Reporting Excellence in Operational Budgeting
Excellence in Public Comlllunications and Excellence in Capital Budgeting
SN 2 BUD
541 08 24 06R
1 25
Attachment B
ADOPTED MAJOR CITY GOALS FOR FISCAL YEAR 2006 07
Adopted May 9 2006
Complete Cuesta Park Annex Master Planning process
Conduct the 2006 Mayor s Award Program
Complete the Comcast cable television franchise extension
Develop a strategy to provide supplemental resources for park land
acquisition development
Retirees Health Insurance Program funding restructuring
Replace the City1s utility billing system
Process the application for redevelopment of the Hewlett Packard Mayfield site
Implement affordable housing strategies
Complete the South Whisman rezoning study
Continue processing of the Central Park Apartments rezoning and General Plan
amendment
Undertake a rezoning study for the ttNursery1 Marilyn Drive site
Undertake a rezoning study for the Pumpkin Patchn Grant Road Levin Avenue
Undertake a historic preservation survey
Market the Charleston East site
Complete design of the Community Center Child Care Center
Complete construction of the California Street Bryant Street Parking Structure
Begin construction of the Shoreline maintenance facility
Complete study of opportunities for extending Hetch Hetchy Trail
Construct Devonshire Park
Complete the design for and begin construction of the Permanente Creek
pedestrian bicycle ov rcrossing over U 5 101
Begin construction of Stevens Creek Trail overcrossing over Moffett Boulevard
1 26
Complete design and begin construction of the Stevens Creek Trail extension
Yuba Drive trail head to south of El Camino Real
Implement a marketing strategy for the redevelopment of downtown City owned
properties
Complete construction of a demonstration bicycle oulevard route and continue
review of additional potential bicycle boulevard routes
Begin construction of the North Bayshore Area recycled water project
Initiate the Stevens Creek Trail design EI Camino Real to Sleeper Avenue and
Dale Avenue Heatherstone Way
Design construct Sierra Vista Park
Complete construction of the new Senior Center facility
Complete reconstruction of Shoreline Boulevard within Shoreline at Mountain
View Park
Continue Moffett Boulevard Highway 101 Gateway property acquisition efforts
Complete construction of the Graham Reservoir well playing fields project
Develop a strategy to invest in energy conservation measures to reduce ongoing
operating costs including an evaluation of renewable energy opportunities
Fire Station 5 design
Replace Fire engine fleet
Complete preparation of a Recreation Strategic Plan
Complete evaluation of City properties for potential additional playing fields
Explore ossible locations cost estimates for establishing one or more additional
community gardens
Implement the Library materials handling system and new identification
technology
Evaluate the cost and benefit of Police in car video system
SNjBUD
541 06 01 06A E
1 27
1 28
EXHIBIT 2
TOTAL FUND EEXPENSDITU
AUDITED ADOPTED ADOPTED
ACTUAL BUDGET UNAUDITED BUDGET
2004 05 2005 06 2005 06 2006 07
GENERAL OPERA llNG t UND 65 515 433 72 710 340 70 386 083 78 539 968 I
GF BUlLDING SERVICES 2 329 419 2 688 919 2 968 816 3 886 815
GF SHORELINE GOLF LINKS 3 344 077 3 693 112 3 575 132 4 009 245
GF RESERVES 14 866 327 22 931 818 14 787 001 44 797 786
GAS TAX 1 082 290 1 465 720 1 465 720 1 062 982
CONVEYANCE TAX 3 267 424 4 953 66 4 953 668 5 881 089
BELOW MARKET HOUSING 108 782 42 069 182 427 108 902
HOUSING IMPACT 0 0 0 0
TRANSrr ORlhNTED DEVELOPMENT 0 0 0 3 293
REVITALIZATION AUTHORITY 4 624 163 4 226 337 6 667 379 3 459 565
BENEFIT ASSESSMENT DIS llUCT 421 433 365 563 1 983 663 618 343
SUPPLEMENTAL LAW ENtRCMNT 61 270 93 337 81 532 99 870
C D B G 1 846 228 1 987 062 1 228 180 1 147 655
LOCAL LAW ErNCMT BLOCK GRT 108 188 0 14 870 0
CABLE TELEVISION 712 489 735 412 767 440 763 100
SHORELINH COMMUNITY 26 326 972 25 662 454 31 374 087 19 208 361
STORM DRAIN CONSTRUCTION 26 007 26 000 26 000 225 000
PARK LAND DEDICATION 1 095 041 76 468 1 816 977 136 341
WATER 26 710 955 20 174 131 20 231 807 19 948 508
WASTEWATER 12 664 675 14 251 444 13 473 701 16 370 367
SOLID WASTE 7 940 448 8 968 007 8 869 203 10 332 057
EQUiPMENT MAINTENANCE 2 852 846 4 085 649 3 453 013 8 416 619
WORKERS COMPENSATION 1 601 869 1 558 000 1 514 061 2 661 000
UNEMPLOYMENT 88 128 80 000 38 256 80 000
LIABILITY 687 260 1 415 550 1 202 363 3 312 550
RETIREES HEALTH 1 020 461 1 148 804 1 140 369 1 285 744
EMPLOYEE BhNbFITS 49 926 O8 O40 48 585 112 576
TOTAL 17 352 111 193 447 904 192 250 333 226 467 736
1 29
EXHIBIT 3
GENERAL OPERATING FUND REVENUES
FISCAL OPERATING CHANGE
YEAR REVENlJh tlOM PRIOR YEAR
1997 98 67 027 000 3 9
1998 99 67 900 000 1 3
1999 2000 74 712 000 1 O O
2000 01 82 708 000 10 7
2001 02 72 631 000 12 2
2002 03 70 736 000 2 6
2003 04 71 779 000 1 5
2004 05 73 630 000 1 2 6
2005 06 78 913 000 1 7 200
2006 07 80 522 000 1 2 O
Unaudited
Adopted
1 The Fiscal Year 2006 07 Adopted Budget separates revenues related to
building activity from the General Operating Fund for accounting purposes
For comparison purposes this change has been reflected in the two prior
fiscal years
1 30
EXHIBIT 4
GENERAL OPERATING FUND EXPENDITURES
tlSCAL OPERA11NG CHANGE
YEAR EXPENDITURES FROM PRIOR YEAR
1997 98 54 056 000 6 6
1998 99 58 341 000 7 9
1999 2000 59 846 000 2 6
2000 01 62 057 000 I 3 700
2001 02 67 281 000 8 4
2002 03 66 340 000 1 4
2003 04 65 477 000 1 3
2004 05 65 515 000 1 0 1
2005 06 70 386 000 1 7 4
2006 07 78 540 OOO 1 1 i 6
Unaudited
Adopted
1 The Fiscal Year 2006 07 Adopted Bud et separates expenditures related to
building activity from the General Operating Fund for accounting purposes
For comparison purposes this change has been reflected in the two prior
fiscal years
1 31
TOTAL FUND REVENUES
mmmmm ii r ii iliiiiiiiii li liiii liimjitilmim j 1 11 1 i 1 ij 1 i 1 jj 1j j1t j j1f j 1 1 1j 1j j 111 1 11
Property Taxes
Sales Tax
Other Revenues WZ6
I 1 1
mIl 04 05 Actual
05 06 Adopted
II 06 07 Adopted
Dollars in
Thousands
I I 1
40 000 60 OOO
Loan Repayments I I Il I Il jll II 1111 1 I i l I
o
1
20 000 80 000 100 000 120 000
Actual Adopted Adopted Percent
Revenue Category 2004 05 2005 06 2006 07 Chan
Property Taxes 36 353 120 39 719 268 43 960 759 10 7
Sales Tax 14 851 751 15 607 048 16 908 210 8 3
Other Local Taxes 10 063 003 9 219 394 10 168 148 10 3
Use of Money and Property 15 838 186 14 807 762 16 722 361 12 9
Other Revenues
Licenses Peuuits 6 945 512 6 158 265 6 285 276 2 1
Fines Forfeitures 613 664 645 000 545 810 15 4
Intergovernmental 10 098 296 3 836 057 3 812 379 0 6
Charges for Current Services 38 546 239 40 962 969 44 800 913 9 4
Other Revenues 9 320 417 1 675 354 1 673 101 0 1
Interfund Revenues Transfers 48 613 117 29 208 O90 59 717 734 104 5
Loan Repayments 2 145 233 2 830 491 3 028 178 7 0
TOTAL 193 388 538 164 669 700 207 622 869 26 1
Percent Change From Prior Year Adopted to CU1Tent Year Adopted Budget
1 32
GENERAL QPERATING FUNO REVENUES
Property Taxes
Sales Tax
Other Local Taxes
Use of Money
Property
Other Revenues
Loan Repayments
o 5 000 10 000 25 000
111 04 05 Actual
05 06 Adopted
I m 06 07 Adopted
Dollars in
Thousands
Actual Adopted Adopted Percent
Revenue Catelorv 2004 05 2005 06 2006 07 Chan
Property Taxes 15 502 372 19 749 697 21 769 935 10 2
Sales tax 14 851 751 15 607 048 16 908 210 8 3
Other Local Taxes 7 376 423 7 209 394 8 148 148 13 0
Use of Money and Property 9 128 049 8 374 489 10 134 947 21 0
Other Revenues
Licenses Permits Fees 3 153 045 3 350 573 3 447 503 2 9
Fines Forfeitures 613 664 645 000 545 810 15 4
Intergovernmental 5 502 787 972 680 1 112 105 14 3
Charges for Current Services 2 556 756 2 538 266 2 662 779 4 9
Other Revenues 1 526 669 1 186 854 1 140 251 3 9
Interfund Revenues Transfers 11 358 673 12 085 232 12 592 717 4 2
Loan Repayments 2 059 753 2 059J54 2 059 754 0 0
TOTAL 73 62J 942 73 778 987 80 522 15 Q 1
Percent Change From Prior Year Adopted to Cunent Year Adopted Budget
1 33
OTHER FUND REVENUES
Property Taxes
IlliJ 04 05 Actual
05 06 Adopted
III 06 07 Adopted
Other Revenues
DoHars in
Thousands
Loan Repayments III IjIIIIIIII1IIIII11111111111 11111II lllllljII IIIII1II1II ilIiiIIIIii11111 III llll Ill il llllil IlII11111 III
o 20 000 40 000 60 000 80 000 100 000
Actual Adopted Adopted Percent
Revenue Cate20rv 2004 05 2005 06 2006 07 Change
Property Taxes 20 850 748 19 969 571 22 190 824 11 1
Other Local Taxes 2 686 580 2 010 000 2 020 000 0 5
Use of Money Property 6 710 137 6 433 273 6 587 414 2 4
Other Revenues
Licenses Permits Fees 3 792 467 2 807 692 2 837 773 1 1
Intergovennnental 4 595 509 2 863 377 2 700 274 5 7
Charges for Current Services 35 989 483 38 424 703 42 138 134 9 7
Other Revenues 7 793 748 488 500 532 850 9 1
Interfund Revenues and Transfers 37 254 444 17 122 858 47 125 017 175 2
Loan Repayments 85 480 770 739 968 424 25 6
TOTAL 119 758 596 90 890 713 127 100 710 39 8
Percent Change From Prior Year Adopted to Current Year Adopted Budget
1 34
TOTAL FUND REVENUES
FISCAL YEAR 2006 07
Loan Repayments
3 028 000
Property Taxes
43 961 000
Other Revenues
116 83 6 000
Sales Tax
16 908 OOO
Other Local Taxes
10 168 000
Total Fund Revenues 207 623 000
Use of Money
Property
16 722 000
GENERAL OPERATING FUND REVENUES
FISCAL EAR 2006 07
Loan Repayments
2 060 000 Property Taxes
Other Revenues 21 770 OOO
21 501 000
Sales Tax
16 908 000
Use of Money
Property
10 135 000
Other Local Taxes
8 148 000 Total General Fund Revenues 80 522 000
135
TOTAL FUND EXPENDITURES
Operating Expenditures
imii i11 1m im m llinn 1m 1m 1m I llI I T n l Tim 1 irmmm ifin it l it i j j i IIIIi
1
CapItal Pro1ects J
lflW Wi llliili Ii Ii I IIiI 1 I Debt Service
rIll iii 1 i 1 ii Ii Loan Repayments ji
i I IIil 1111 1I IIIIII I111I II
Transfers
jl U
o 25 000 SO OOO
IiliD 04 05 Actual
fiI 05 06 Adopted
EI 06 07 Adopted
Dollars in
Thousands
ilI i I I I I 1 i1 1111I I il1 i il
75 000 100 000 125 000 150 000 175 000
Actual Adopted Adopted Percent
Expenditure Category 2004 05 2005 06 2006 07 Change
Operating Expenditures 113 402 594 138 925 834 150 113 838 8 1
Fund Administration Charges 8 291 051 8 800 384 9 044 640 2 8
Capital Projects 30 328 041 21 756 085 15 357 441 29 4
Debt Service 7 075 686 8 184 984 8 178 58S 0 1
Loan Repayments 2 074 415 2 075 242 2 669 855 28 7
Transfers 18 180 324 13 705 375 41 103 377 199 9
TOTAL 179 352 111 193 447 904 226 467 736 17 1
Percent Change From Prior Year Adopted to Current Year Adopted Budget
1 36
TOTAL OPERATING EXPENOITURES
Ci0 Counci I1II11II1 iIi1111111111111I11 11111111111111111 1I11 11111j111111 11111111111111111111 IjIII11rII1I1II jj CIty Clerk L
i j m U 11 j1 i1 i 1 jW 1 11 1 W 11 1 j1 1 1 1i 1 11f1im i1 f1 CIty Attomey II
ij ll ll I IIIII Ilillil llfl lll I I I I I fll l I IiIIIIIIillllll I II I r I filII III
Empl 1mimWjj11j11 11 11m 11 11 WW1 1 11rmWWll 1 11 11 11rww 11f1WW 11 m
Finance Adntin Services IIIlilillIIII IIIII111111111 lIIIililiIlllil IIII IIIIII lilll l Il
Commumo o 1111iwiIJ1j l1lli t i II IIIjIIl1 IljI ljl 1i tiJ jjij ii 1 i i
I i 1 i11i1ii1111iIt1
mm 04 05 Actual
FBI 05 06 Adopted
EI 06 07 Adopted
Ie Dollars in
Thousands
o 5 000 10 000 15 000 20 000 25 000 30 000 35 000 40 000
Actual Adopted Adopted Percent
Denarbnent 2004 05 2005 06 2006 07 Change
City Council 141 109 199 694 243 730 22 1
City Clerk 378 472 458 403 623 758 36 1
City Attorney 1 841 862 1 233 731 1 356 852 1 O O
City Manager 1 859 961 1 991 937 1 952 858 2 0
Employee Services 1 063 323 1 289 263 1 278 757 0 8
Finance and Admin Srvcs 8 266 485 9 914 891 10 526 607 6 2
Connnunity Development 4 931 386 6 979 200 7 954 328 14 0
Public Warks 32 159 461 36 338 275 38 428 504 5 8
Community Services 13 145 945 15 252 453 16 183 658 6 1
Library Services 3 860 636 4 143 249 4 398 994 6 2
Fire 14 075 886 15 207 668 15 935 370 4 8
Police 21 208 642 23 083 151 24 033 448 4 1
Non Departmental Operating 10 469 426 22 833 919 27 196 974 19 1
TOTAL 113 402 594 138 925 8 4 150 113 838 81
I
Percent Change From Prior Year Adopted to Current Year Adopted Budget
1 37
GENERAL OPERATING FUND EXPENDITURES
City Council I 1 ij l im mmm i1 j ij 1 l 1 ijm i1m 1 i1 m I l m
EmPIOy e serv ces tljtlIll JJ Wl lIiiIiil lIi I lIIIii illIiIiiIi I llill 1Ii IiIIIIi I lIi I IiiIiII IIIIi I ilIIii FInance Adnun ServIces
f
Connnunity Dev lopment f tIJltlltt 11111I1I111I11I1I11I11I11I111I1I111I11I11111I1111111111 1111111 11111 llll1 PublIC Works
l n
1 l l
Community SerVices 4r f4l
L b S
l i i i i i
1 rary ervlces JJl1JJJJJiJ J1J1JJlljj f i Ii1 I I Ill i Iii I I IiI I i I I I I FIre W r P I
l lrd i i l 1 L 1 1 1 1
Police iiiffww W
Non Deparlu1ental j 1 1 j I j 1r i
1m 04 05 Actual
m 05 06 Adopted
EI 06 07 Adopted
Dollars in
Thousands
o 5 000 10 000 15 000 20 000 25 000
Actual Adopted Adopted Percent
Department 2004 05 2005 06 2006 07 Change
City Council 141 109 199 694 222 330 11 3
City Clerk 378 472 458 403 453 758 10
City Attorney 1 090 234 1 193 731 1 304 852 9 3
City Manager 1 065 572 1 060 300 1 117 857 5 4
Employee Services 1 061 255 1 231 263 1 229 757 0 1
Finance and Admin Srvcs 5 512 781 6 309 258 6 757 743 7 1
Community Development 3 323 995 4 215 595 2 548 739 39 5
Public Warks 6 326 979 7 113 952 7 588 069 6 7
Community Services 8 877 950 10 203 464 10 932 505 7 1
Library Services 3 860 636 4 078 649 4 292 494 5 2
Fire 12 947 066 13 834 032 14 280 218 3 2
Police 20 849 461 22 454 932 23 573 653 5 0
Non Departmental 2 409 342 3 045 986 4 237 993 39 1
TOTAL 67 844 852 75 399 259 78 539 968 4 2
Percent Change From Prior Year Adopted to Current Year Adopted Budget
Note FY04 05 Actual and FY05 06 Adopted numbers include Building Services
1 38
TOTAL FUND EXPENDITURES
FISCAL Y AR 2006 07
Transfers 41 103 000
Loan Repayments
2 670 000
I
I
I
Debt Service
i
8 179 000
Capital Projects
15 357 000
Operating
Expenditures
150 114 000
Fund Administration
Charges 9 045 000 Total Fund Expenditures 226 468 OO
GENERAL OPERATING FUND EXPENDITURES
FISCAL EAR 2006 07
r
Debt Service
1 020 000
Self Insurance
Transfers 2 618 000
lASdupmpoinrt
Departments
11 686 000
J
Community
Development
2 549 000
c
Public Works
7 588 000
Public Safety
37 854 000
C i C
oC oC c i
I
i cl c i cl i
I
t
I I I I 4 I I 4 4 I
s 1 1 1 1 1
I
I I I 4 I 4 4
t 1J i c i c I
t 1
4 I C 4
1
4
t t
I
Community Services
10 933 000
Library Services
4 292 000
Total General Fund Expenditures 78 540 000
1 39
CITY OF MOUNTAIN VIEW
RESOLUTION NO 17095
SERIES 2006
Ceruned to be a True Copy of the Orlglno
Dated 4Jt o Deputy City Clerk
A RESOLUTION ADOPTING THE FISCAL YEAR 2006 07 BUDGET
WHEREAS the City Council held duly noticed meetings or Stlldy Sessions on
February 21 April 4 April 18 May 2 and May 9 2006 and held duly noticed public
hearings on March 28 April 75 June 6 arid June 13 2006 and hea d all persons wishing
to be heard regarding said proposed budgets
The City Council considered these
comments and deliberated the City Manager s proposed budget I
NOW THEREFORE BE IT RESOLVED by the City Council ofthe City of
Mountain View as follows
1 The City of Mountain View proposed budget in the amount of 190 150 638
as recommended by the City Manager plus any amendments approved by the City
Council on June 13 2006 on file in the City Clerk s Office including the Fund Schedules
Section of the Proposed Budget is hereby adopted as the Fiscal Year 2006 07 budget of
this agency
2 The City Council appropriate 14 096 441 for the Fiscal Year 2006 07 Capital
Improvement Program
3 The City Council as included appropriations sufficient to meet all its bonded
debt service obligations
4 Except for continuing appropriations for capital improvement projects not
yet completed Community Development Block Grant programs grant funding legal
cases and other expendihlres lawfully encumbered or accrued all other unexpended
appiopriations shalllapse at the end of the fiscal year in accordance with City Charter
Section 1105
5 Appropriations as needed from investment earnings and other program
income received on grant funds are hereby authorized
6 Appropriations in the compensated absence reserve are hereby authorized as
needed for vacation and sick leave payments to employees during Fiscal Year 2006 07
7 Appropriations for the Police Asset Forfeiture Fund are hereby authorized up
to the uncommitted cash balance iri the Police Asset Forfeiture Fund
8 Appropriations in the Workers Compensation Fund and Unemployment
Fund for Workers Compensation and unemployment claims payments respectively
are hereby authorized as needed In addition any ergonomlcs funding remaining in
the Workers Compensation fund is authorized to be carried over to the next fiscal year
9 Appropriations in the Retirees Health Fund and the Employee Benefits Fund
are hereby authorized as needed to be funded by the contributions of the City
employees and retirees
10 The City Manager or designee is authorized to increase appropriations in the
Cable Television Fund for transfers that are calculated on franchise fees received and
annually tebudget the remaining balance of the miscellaneous maintenance funds
1 40
11 Teh City Manager or designee is authoriz d to increase appropriations for
specifi retail and golf lesson expendihires 0 f the Shoreline Golf Links operations that
are ffset by retail sales and golf lesson revenues
12 The Finance and Administrativ Services DIrector is hereby authorized to
adjust tr nsfers from the General Non Operating Fund to the General Fund Reserve to
the policy level based upon reserve policy percentage of final adopted expenditures
13 The Finance and Admi strative Services Director is hereby authorized to
make adjust ents and corrections to budgeted amounts for reasons such
as a ameridments adopted by City Council b final benefit cQverage costs c final
represented and nonrepresented employee compensation costSj d adjustments
between funds and departments for internal service charges and administrative over
head reimburaementsi e modifications to revenue and appropriations for the actual
Public Library Fund grant amount received and f other corrections as necessary lne
Finance and Administrative Services Director is authorized to determine the budgeted
amounts for implementation of the decisions made at the public hearings and will
report the final adopted budget and anyreconciling changes in the compilation of the
budget to the City Carmeil by an informational memorandum and will file said final
adopted budget with the City Clerk s Office
TIle foregoing Resolution was regularly introduced and adopted at a Regular
Meeting of the City Council of the City of Mountain View duly held on the 13th day of
June 2006 by the following vote
AYES C01lIlcilmembers Kasperzak Macias Means Pear and Mayor
Galiotto
NOES Councilmember Perry
ABSENT Councihnember Neely
NOT VOTING None
A l bST APPROVED
NICK GALIOnO
MAYOR
ANGELITA M SALVADOR
CITY CLERK
I do hereby certify that the fortgoing resolution was
passed and adopted by the City Council of the City of
Mountain View at a Regular Meeting held on the
13th day of June 2006 by the foregoJng VO
City Clerk
City of Mountain View
HMA 9fRESa
530 06 13 06R
1 41
ertlfled to be a True Copy of the Original
aled 6 6 a
I Jjep
MOUNTAIN VIEW REVITALIZATION AUTHORITY MVRA
RESOLlJ110N NO RA 192
SERIES 2006
A RESOLUnON ADOPTING THE FISCAL YEAR 2006 07 BlDGET
WHEREAS the MVRA Boatd of Directors Board held a duly noticed Study
Session on May 2 2006 and held duly noticed public hearings on June 6 and June 13
2006 and heard all persons wishing to be heard regarding said proposed budgets
NOW THEREFORE BE IT RESOLVED by tlle Board of the Mountain View
Revitalization Authority as follows
1 The Mountain View Revitalization Authority proposed budget in the amount
of 3 459 634 as recommended by the Authority Manager plus any amendments
approved by the Board on une 13 2006 on Hle in the City Clefk t
s Office I is hereby
adopted as the Fiscal Year 2006 07 budget of this age cy
2 The Board has included appropriations sufficient to meet all its bonded debt
obligations
3 Except for continuing appropriations for capital improvement projects not
yet c mpleted and other expenditures lawfully encumbered or accrued all other
unexpended appropriations shall lapse at the end of the fiscal year
4 The Treasurer Finance and Administrative Services Director is authorized to
adjust the Housing Set Aside appropriation based on the applicable property tax
received
5 The Treasurer Finance and Administrative Services Director is hereby
authorized to make adjustments and corrections to budgeted amounts for reasons such
as 1 amendments adopted by the Board 2 final benefit coverage costs 3 final
represented and nonrepr sented employee compensation costs 4 adjustments
between funds and departments Jor internal service charges and administrative
overhead reimbursements and 5 other corrections as necessary lbe
Treasurer Finance and Administrative Services Director is atlthorized to determine the
hudgeted amounts for implementation of the decisions made at the public hearings and
will report the final adopted budget and any reconciling ch ges in the compilation of
he budget to the Board by an informational memorandum and will file said final
adopted budget with the City Clerk s Office
1 42
The foregoing Resolution was regularly introduced and adopled at a Regular
eeting of the Mountain View Revi6ilization Authority duly held on the 13th day of
June 20Q6 by the following vote
AYES Board members Kasperzak Macias Means Pear and President
Galiotto
NOES Board qtember Perry
ABSENT Board member Neely
NOT VOTING None
A l l EST APPROVED
NICK GALIO rrO
PRESIDENT
ANGELITA M SALVADOR
SECR TARY
I do hereby certify that the foregoing resolution was
passed and adopted by the Mountain View Revitalization
Authority at a Regular Meeting held on the 13th day of
uoe 2006 by the foregoing vote
Secretary
Mountain View RevihlUzation Authority
HMA 9 RESO
530 06 13 06R 2
1 43
ertmed to be a True co r e Original
Jated tho
MOUNTAIN VIEW SHORELINE REGIONAL PARK cOM rf cS ty Clerk
RESOLutION NO 5 129
SERIES 2006
A RESOLUTION AIDlN0G1 lHE FISCAL YEAR 2006 07 BUDGET
WHEREAS the SRPC Board of Directors Board held a duly noticed Study
Session on May 2 2006 and held duly noticed public hearings on June 6 nd June 13
2006 and heard all persons wishing to be heard regarding safd proposed budget
NOW THEREFORE BE IT RESOLVED by the Board of the Mourttain View
Shoreline Regional Park Community faolosws
1 The Mountain View Shoreline Regional Park Community proposed budget in
the amount of 17 722 611 as recommended by th Community Manager plus any
aIl1 ndments approved by the Board on June 13 2006 on file in t e City Clerk s Office
is hereby adopted as the Fiscal Year 200706budget of this gency
2 The Board appropriate funding in the amount of 118771000 for the Fiscal
Year 2006 07 Capital Improvement Program
3 The Board has included appropriations sufficient to meet all its bonded debt
obligations
4 Except for continuing appropriations for capital improvement projec s not
yet completed legal cases and other expenditures lawful1y ericum ered or accrued all
other expended appropriations shall lapse at the end of t e fiscal year
5 e Finance and Administrative Services Director is hereby authqrized to
adjust appropriations as necessary for payments to the County according to the
property tax sharing agreement between tl e Coriununity and the County
6 The Treasurer Finance and Administrative Services Director is hereby
authorized to make adjustments and corrections to budgeted amounts for reasons such
as 1 amendments adopted by the Board 2 final benefit coverage costs 3 final
represented and nonrepresented employee compensation qsts 4 adjustments
between funds and departments for internal service charges and administrative
overhead reimbursements and 5 other corrections as necessary The Treasurer
Finance and Administrative Services Director is authorized to determine the budgeted
amounts for implementation of the decisions made at the public hearings and will
report the final adopted budget and any reconciling changes in the compilation of the
budg t to the Board by an informational memorandum and will file said final adopted
budget with the City Clerk s Office
1 44
The foregoing Resolution was regularly introduced and adopted at a Regular
Meeting of the Mountain View Shoreline Regional Park COl unity duly held on the
13th day of June 2006 by the following vote
AYES B08rd lLembers Kasperzak Macias Means Pear and President
Galiotto
NOES oard l1lember Perry
ABSENT Board member Neely
NOT VOTING None
AlTEST APPROVED
ANGELITA M SALVADOR
SECRETARY
2A
NICK GALlO 10
PRESIDENT
I do hereby certify that the foregoing resolution was
pas5e and adopted by the Mountain View Shoreline
Regional Park Community at a Regular Meeting held on
he 13th day of June 2006 by the foregoing vote
L J
Secretary
Mountain View Shoreline Regional Park Community
HMA 9 RESO
530 06 13 06R l A
1 45
CITY OF MOUNTAIN VIEW
RESOLUTION NO 17096
SERIES 2006
e Original
DalCd JdJI I I
Depu t
A RESOLtJ110N A1D1NOGl
THE FISCAL YEAR 2006 07 AelJl OPRIATIONS LIMIT
WHEREAS Article XlrIB of the Constitution of the State of California requires that
total annual appropriations of the City ofMountain View funded from the pplicable
proceeds of taxes shall not exceed the appropriations limit of the City fdr the prior fiscal
year adjusted for specifi d changes and
WHEREAS this Arti le requireB the City to establish its appropriations limit by
resolution each fiscal year at a regularly scheduled meeting or at a noficed special
meeting before the beginning of each fiscal year and
WHEREAS the City Finance and Administrativ Services Department has
prepared the budget docume tation as intended by Article XIIIB of the California
Constitution and l1as made lscLh documents available for public review
NOW THEREFORE BE IT RESOLVED that the City Council of tIle City of
Mountain View hereby adopts the appropriations limit for Fiscal Year 2006 07 of
160r562 382 for those funds subject to the appropriations limit
The foregoing Resolution was regularly il1troduced and adopted at a Regular
Meeting of the City Council of the City of Mountain View duly held on the 13th day of
June 2006 by the following vote
AYES Councilmembers Kasperzak Macias Means Pear and Mayor
Galiotto
NOES Councilmember Perry
ABSENT Councilmember Neely
NOT VOTING None
A 1 EST APPROVED
ANGELITA M SALVADOR
CITY CLERK
h 4
NICK GALIOJ rO
MAYOR
I do hereby certify that the foregoing resolution was
passed arid adopted by the City Council of the City of
Mountain View at a Regular Meeting held on the
13th day of June 2006 by the foregoing vote
Ik City Clerk
City of Mountain View
HMA 4 RESO
530 06 13 06R 3 1 46
TM
GO VR J 11 IT rJANC 0 C S ASSOCAT 0 j
Distingu ished
Budget Presentation
Award
PRESENTED TO
City of Mountain View
California
tN
Executive Director
For the Fiscal Year eginning
July 1 2005
President
1 47
1 48
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NOTES
This page intentionally left blank
1 50
General Notes
These notes explain the format and conventions used for each Department Summary
that appear in the following section of this document
A prganizational Charts
Included for each deparbnent is an overview of the functions and responsibiliti s
of the department as well as the organizational structure of the department A
City wide organizational chart is included prior to the transmittal memo in this
document
B Performance Measures Workload Measures
I cluded on each department text page see below description is a list of
performance and workload measuJes by program Because the process of
creating a sound performance measurement system continues to evolve some
performance workload measures are noted as being 1 discontinued
Performance Workload Measures are clearly tied to Departmental Functions If
a Department l Function has a Performance Workload Measure tied to it it is
noted in parenthesis with an Mil and the Performance Workload Measure
number s following For example M I 2 3 Performance Workload
Measures which are being discontinued are not tied to a Departmental Function
Please note that Deparbnental Functions are long term goals and therefore tied
to continuing Performance Workload Measures while DeparLlllental
Goals Strategies are short term in nature
c Text Pages
1 Centered at the top of the page is a title identifying the Department or
Program name and whether it is the Departillent SUlllillary or a Program
Summary
2 Each text page identifies the manager mission statement functions and
major goals strategies for Fiscal Year 2006 07 as well as any major changes I
for the Deparbnent or Program Functions are the long term goals of the
Deparbnent or Program and are tied to performance measures Major
Goals Strategies are short term goals targeted to be achieved for that Fiscal
Year
2 1
Genera Noles
Continued
D Numerical Page
1 The listed number of positions for each Department or Program represents
the maximum number of permanent budgeted positions that can be filled
tlPart Time HourlyU positions identify the number of full time equivalent
positions budgeted to be filled by hourly personnel Contract personnel are
not included in this listing
2 Positions listed in the 112004 05 Adjusted1t column are those positions actually
approved in the adopted budget that year plus any adjusllnents made mid
year Positions listed in the 1 2005 06 Adopted column are those positions in
the 2004 05 Adjusted column plus position changes adopted in Fiscal Year
2005 06 Positions listed in the 2006 07 Adopted colullll1 are those positions
in the 2005 06 Adoptedll column plus any amendments or adjustments made
mid year and any changes Adopted for Fiscal Year 2006 07
3 Salaries and wages are calculated using the employees actual pay plus any
potential mid year step increases Hourly positions are also calculated at 5th
step of the position classification except those hourly positions in Recreation
which are calculated at 3rd step due to the seasonality of the positions
2 2
CITY COU CIL
The City Council is the legislative and policy
making body for the City having responsibility
for enacting City ordinances appropriating
funds to conduct City business and providing
policy direction to administrative staff
There are eight standing City Council
committees each with three members From
time to time special purpose committees are
also formed In addition Councilmernbers
represent the City and serve on numerous
regional agencies and organizations
The City Council meets at 6 30 p m on the
second and fourth Tuesday of each month in the
Council Chambers located in City Hall
500 Castro Street The times and places of City
Cormeil committee meetings and the meetings
of outside agencies on which Councilmembers
serve can be obtained from the City Clerkls
Office
CITY COUNCIL
Councilmembers Term Expires
Nick Galiotto Mayor
Gregory Perry Vice Mayor
R Michael Kasperzak Jr
Laura Macias
Tom Means
Matt Neely
Matt Pear
2009
2007
2007
2009
2009
2007
2009
STANDING COMMITTEES
Appointments Review
Committee CARe
Perry Chair
Galiotto
Neely
Finance Investment Review
Committee CFC CIRC
Perry Chair
Means
Pear
Moffett Field Complex Committee CMFC
Pear Chair
Galiotto
Kasperzak
Neighborhoods Committee CNC
Galiotto Chair
Means
Neely
Procedures Committee CPC
Kasperzak Chair
Macias
Pear
Technology Committee CXC
Neely Chair
Galiotto
Macias
Transportation Committee CTC
Macias Chair
Kasperzak
Perry
Youth Services Committee CYSC
Means Chair
Neely
Perry
2 3
CITY COUNCIL
DEPARTMENT SUMMARY
DEP AlR1 1ENT MANAGER CITY CLERK
DEPARTMENT MISSION STATEMENT
To set policy that governs the City in a manner which is both financially sound as well as responsive to
the needs and concerns of the community
DEPARlMENT FUNCTIONS
Serve as Board of Directors for the Mountain View Shoreline Regional Park Community the
Mountain View Revitalization Authority and the City of Mountain View Capital Improvements
Financing Authority
Participate in regional boards and agencies which directly affect the City of Mountain View and the
needs and interests of the citizens
Adopt the annual budget and Five Year Capital Improvement Program
Meet annually in study sessions with each advisory commission committee
Participate in the City s Corp rate Visitation Program
MAlOR CITY GOALS SlTRA hGIES FOR FI12CAL YEAR 2006 0
Complete Cuesta Park Annex Master Planning process
Conduct the 2006 Mayor s Award Program
Develop a strategy to provide supplemental resources for park land acquisition development
Process the application for redevelopment of the Hewlett Packard Mayfield site
Complete the South Whisman rezoning study
Undertake a rezoning study for the Nursery Marilyn Drive site
Undertake a rezoning study for the Pumpkin Patch Grant Road Levin Avenue site
Market the Charleston East site
Implement affordable housing strategies
Complete construction of the Graham Reservoir well playing fields project
Complete design and begin construction of the Stevens Creek Trail extension Yuba Drive trail head
to south of El Camino Real
2 4
CITY COUNCIL
DEPARTMENT SUMMARY
Continue Moffett Boulevard Highway 101 Gateway property acquisition efforts
Complete construction of the new Senior Center facility
Complete construction of the California Street Bryant Street Parking Structure
Construct Devonshire Park
Complete evaluation of City properties for potential additional playing fields
MAlOR PROGRAM CHANGES
General Operating Fund
Procedures Committee Recommendations
Provides additional funding for travel and training office supplies and team
building Provides more resources for Council training
General Non Operating Fnnd
Newly Elected Council Per Term Allowance Limited Period Funding
Per Council Policy A 2 each Councilmember is to receive an allowance of
3 800 per term for certain types of office equipment necessary to allow
Councilmembers to perform their elected official duties and communicate with the
public and staff Providefundingfor tools for effective communication
Council Appointee Performance Evaluations Limited Period Funding
Provides funding for outside assistance with appointee performance evaluations
AMS BUD
LHP 402 01
2 5
11 200
11 400
10 000
CITY COUNCIL
DEPARTMENT SUMMARY
2004 05 2005 06 2006 07
POSITIONS ADJUSTED ADOPTED ADOPTED
Mayor 1 1 1
Councilmember 6 6 6
Total Permanent 7 7 7
Total Part Time Hourly 0 0 0
TOTAL POSITIONS 7 7 7
2004 05 2005 06 2006 07
EXPENDITURE SUMMARY ACTUAL ADOPTED ADOPTED
Salaries Wages and Benefits p 93 429 113 334 124 820
Supplies and Other Services 47 680 86 360 118 910
Capital Outlay 0 0 0
Interfund Expenditures 0 0 0
TOTAL EXPENDITURES 141 109 199 694 243 730
2004 05 2005 06 2006 07
FUNDING SOURCES ACTUAL ADOPTED ADOPTED
General Operating 141 109 199 694 222 330
General Non Operating 0 0 21 400
TOTAL FUNVING 141 109 199 694 243 730
2 6
CITY COUNCIL
DEPARTMENT SUMMARY
DETAILED EXPENDITURES
2004 05 2005 06 2006 07
PERSONNbL ACTUAL ADOPTED ADOPTED
Salaries 43 605 43 500 43 500
Wages 1 663 0 0
Benefits 48 161 69 834 81 320
93 429 113 334 124 820
2004 05 2005 06 2006 07
SUPPLlliS AND SERVICES ACTUAL ADOPTED ADOPTED
Materials and Supplies 11 150 9 790 10 790 1
Maintenance and Operations 0 400 400
Utilities 6 887 12 960 12 960
Professional Technical Srvcs 333 4 000 5 000 1
Other Expenses 29 310 59 210 89 760 7
47 680 86 360 118 910
1 Includes increased fundings of I OOO for office supplies and 1 000 for team building
2 Includes increased funding of 9 200 for travel and training Also includes limited period funding of 11 400 for
computers and related equipment Per Council Policy A 2 each Councilmember is allocated 3 800 per telm Three
new Council telulS will be commencing during Fiscal Year 2006 07 Also includes limited period funding of 10 OOO for
outside assistance in Council Appointee perfolUillllce evaluations
2 7
INEOS
fhis pageintentiOna Y leftblank
2 B
NOTES
This page intentionally left blank
2 9
CITY CLERK S OFtICh
The City Clerk is appointed by the City Council
The Clerk is responsible for facilitating the
conduct of business by the City Council and
fulfilling legal requirements as set forth in the
Charterl City Code and State law The City
Clerk s Office conducts all City elections and
administers campaign and financial disclosure
laws
The Office maintains a true record of all
proceedings of the City Council meets all
requirements regarding public postings legal
advertisingl recordations and mailing of public
hearing noticesj processes Assessment Districts
annexations deeds tax cancellations appeals
and initiative petitions administers the yearly
selection process of members to City boards
commissions and committees and provides
support for sister city activities
The City Clerk s Office provides administrative
assistance to the Council maintains the City
Code and City Charter is custodian of the City
Seal administers oaths or affirmations and
maintains City contracts and agreements The
office also maintains official City records
provides certified copies thereof and provides
information to the public regarding th
legislative operations of government
2 10
CITY CLbRK S OFtICE
CITY CLERK
Angelita M Salvador
1 Deputy City Clerk
1 Secretary
1 Office Assistant III
FISCAL YEAR 2006 07 POSITION TOTALS 4 0 Ful1 Time
2 11
CITY CLERK S OFFICE
DEPARTMENT SUMMARY
PEPARTMENT MANAGER CITY CLERK
DEPARTMENT MISSION STATEMENT
To maintain official records administer elections and provide administrative support to City CounciL
DEPARTMENT t LJNCTIONS
Administer City elections M 1
Maintain the City Code and City Charter
Administer campaign disclosures financial disclosures and oaths M 2
Coordinate prepare and distribute Council agenda materials and minutes M 3 4 5 7 9
Maintain official City records and provide records management support services for all
departments M 6 la 11 12
Notice egal documents and process annexation and assessment district proceedings deeds
appeals initiative petitions and ordinances M 8
Provide administrative support to City Council M 13
MAlOR DEPARTMENTAL GOALS Sl1 A lhGIES FOR FISCAL YEAR 2006 07
Conduct the 2006 General Municipal Election including orientation of new Councilmembers
Post candidates campaign disclosure reports on City s web site during the 2006 General Municipal
Election as specified by the Campaign Finance Ordinance
Add City agreements and other appropriate records to the new Laserfiche Imaging System
MAlOR PROGRAM CHANGES
General Operating Fund
Procedures Committee Recommendation 3 000
Provides additional funding for the Commissioners dinner Maintains desired level
of service
General Non Operating Fund
General Election November 2006 Limited Period Funding 170 000
Provides funding to conduct the November 2006 municipal election Enables
2006 City Council election to occur
2 12
CITY CLERK S OFFILh
DEPARTMENT SUMMARY
PERFORMANCE WORKLOAD MEASURES
2004 05 2004 05 2005 06 200605 2006 07
Target Actual Target Actual Target
Elections
1 Percent of official election notices 1000 0 10000 10000 None to date 10000
published without errors and On time
2 Percent of Statement of Economic 1000 0 10000 10000 10000 1000 0
Ii1terests processed correctly and
submitted on time
Legislative
3 Percent of agenda packets prepared 1000 0 10000 10000 10000 1000 0
and distributed four days before
Council meeting
4 Percent of agendas and minutes 1000 0 10000 10000 10000 10000
posted at least 72 hours prior to a
regular Council meeting
5 Percent of minutes prepared for City 1000 0 8900
A 9800 940 0 980 0
Council meeting without errors of fact
6 Percent of resolutions and ordinances 9000 990 0 900 0 970 0 9000
processed within five days after a
Council meeting is held
7 Percent of Council agenda staff 9000 10000 9000 10000 900 0
reports processed within five days
after a Council meeting is held
8 Percent of legal hearing notices 10000 10000 10000 10000 10000
prepared noticed and mailed within
legal deadlines
Records Management
9 Percent of agenda items uploaded to 10000 10000 10000 10000 1000 0
imaging system each agenda
production week
10 Number of agreements documented 400 475 400 721 650
and indexed
11 Percent of agreements contracts 10000 1000 0 1000 0 10000 10000
retrieved within three days of request
12 Percent of records sent for recordation 900 0 1000 0 900 0 10000 10000
within 24 hours upon receipt of
request from department
Administrative Support to Council
13 Percent of Council service requests 950 0 10000 9500 10000 10000
responded to within one working day
of receipt
A Out of 35 sets of minutes 4 needed corrections
AMS BUD
LHP 402 02
2 13
CITY CLERK S Olf141CE
DEPARTMENT SUMMARY
2004 05 2005 06 2006 07
POSITIONS ADJUSTED ADOPTED ADOPTED
City Clerk 1 1 1
Deputy City Clerk 1 1 1
Secretary 1 1 1
Office Assistant III 1 1 1
Total Permanent 4 4 4
Total Part Time Hourly 0 0 0
TOTAL POSITIONS 4 4 4
2004 05 2005 06 2006 07
EXPENDITURE SUMMARY ACTUAL ADOPTED ADOPTED
Salaries Wages and Benefits 350 390 398 277 402 132
Supplies and Other Services 28 082 48 126 221 626
Capital Outlay 0 12 000 0
Interfund Expenditures 0 0 0
TOTAL EXPENDITURES 378 472 458 403 623 758
2004 05 2005 06 2006 07
UNDING SOURCES ACTUAL ADOPTED ADOPTED
General Operating 378 472 458 403 453 758
General Non Operating 0 0 170 000
TOTALFUNVING 378 472 458 403 623 758
2004 05 2005 06 2006 07
REVENUE SUMMARY ACTUAL ADOPTED ADOPTED
General Service Charges 258 130 260
Miscellaneous Revenue 1 485 1 800 800
TOTAL REVENUES 1 743 1 930 1 060
2M14
CITY CLERK S OJfJflCE
DEPARTMENT SUMMARY
DETA EDEXPENDITOREs
2004 05 2005 06 2006 07
PERSONNEL ACTUAL ADOPTED ADOPTED
Salaries 245 326 305 511 312 542 I
Wages 55 052 17 000 18 500
Benefits 50 012 75 766 71 090
350 390 398 277 402 132
2004 05 2005 06 2006 07
SUPPLIES AND SERVICES ACTUAL ADOPTED ADOPTED
Materials and Supplies 5 521 13 336 12 146
Maintenance and Operations 1 164 1 500 1 500
Utilities 210 300 300
ProfessionaVTechnical Srvcs 13 638 22 780 23 780
Other Expenses 7 549 10 210 183 900 1
28 082 48 126 221 626
1 Includes increased funding of 3 000 for the Commissioner s Dinner and limited period funding of 170 000 for the
November 2006 General Municipal Election
2 15
NOTES
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2
16
NOTES
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2 17
CrllY ATTOR hY S OFFICE
The City Attorney is appointed by the City
Council as the Attorney for the City and legal
advisor to the City Council The City Attorney
hires subordinate attorneys to assist in the
discharge of assigned responsibilities The City
Attorney s Offi e defends and prosecutes or
retains counsel to defend and prosecute all civil
actions and proceedings to which the City is a
party and prosecutes all criminal actions
involving the City Code The Office represents
alid advises the City CouncilJ boardsJ
commissions deparhnents arid all City officials
in matters of law related to the conduct of City
business
The City Attorney s Office drafts necessary legal
documentsJ ordinances resolutions contracts
other documents pertaining to the Cityts
business and handles laims against the City
The Office is also responsible for providing legal
services in connection with the Shoreline
Regional Park North Bayshore Community
and the RevitalizatIon Authority
The Code Enforcement Section is under the
direct supervision of the Senior Assistant City
AttorneYt The Code Enforcement Section is
responsible for enforcing the City Code
provisions relating to zoning neighborhood
preservation and vehicles on private property
2 18
CrrY All OR EY S OtFICh
CITY AlTORNEY
Michael D Martello
ADMINISTRATION
1 Executive Assistant to the City Attorney
1 Legal Secretary
2 Senior Assistant City Attorney
1 Assistant City Attorney
Code Enforcement
2 Code Enforcement OffIcer 1 11
FISCAL YEAR 2006 07 POSITION TOTALS 8 0 Full Time
2 19
CITY ATTORNEY S OFFICE
DEPARTMENT SUMMARY
DEP AlRMENT MANAGER CITY ATTORNEY
DEPARTMENT MISSION STATEMENT
To provide legal services and counsel to the City COWlcit boards and commissions and participate as a
member of the management team in support of City departments
DEPARTMENT liUNCTIONS
Prosecute and defend legal proceedings involving the City M 1 2
Coordinate and monitor outside legal service providers retained to represent the City in its ongoing
operations M 1
Process and track claims filed against the City M 2
Represent and advise City officials and City staff in legal matters
Draft and or review ordinances resolutions contracts and other legal documents M 3 4
Supervise and administer the Code Enforcement Division including prosecution of City Code
violations M 5
MAlOR DEPARTMENTAL GOALS Sl1 Al11GIES FOR FISCAL YEAR 2006 07
Continue periodic revisions of the Mountain View City Code relating to code enforcement and
zoning and development of enforcement strategies
Initiate project to review and recodify Mountain View City Code
Continue legal support for the Silicon Valley Regional Interoperability Project
Update and revise the deferred compensation plan in conjunction with the Employee Services and
Finance and Administrative Services Departments
Provide legal support for Council initiated items such as campaign finance and planning initiatives
Provide legal support in the form of negotiating and or drafting agreements related to City
properties
MAlOR PROGRAM CHANGES
General Operating Fund
Reinstate Assistant City Attorney Position to Full Funding 49 700
Provides funding to reinstate the Assistant City Attorney position to full funding
In Fiscal Year 2002 03 staff recommended not funding positions as a means to
2 20
CITY ATTORNEY S OFFICE
DEPARTMENT 4SMAURYl
reduce expenditures without having to eliminate positions at the beginning of the
fiscal downturn The following fiscal year as the financial state of the City did not
show signs of improving all of the unfunded positions with the exception of
33 percent of the Assistant City Attorney position were eliminated and this
33 percent position has remained unfunded since that time The Assistant City
Attorney position is being returned to full funding to address workload Maintains
desired level of service
Code Enforcement 7 000
Provides increased funding of 5 000 for contract code enforcement attorney
services and 2 000 for code enforcement training Maintains desired level ofservice
General Non Operating Fund
Recodification Review Services Limited Period Funding 12 000
Provides funding for outside review of City Code to iqentify sections requiring
updating Actual recodification will be done by stafL Allows staff to start
recodification process
PERFORMANCE WORKLOAD 1vlEASURES
2004 05 200504 2005 O6 2005 06 2006 07
Target Actual Target Actual Target
City Attorney s Office
1 Total cost of legal services in house 20 0 1 1300 200 1 1900 200
and outside counsel as a percent of
General Fund budget
2 Percent of claims entered into the 900 0 10000 9000 1000 0 900 0
claim reporting system reported to
ACCEL and directed to appropriate
departments for response within
5 working days of receipt of the claim
3 Percent of routine contracts reviewed 8500 9800 8500 990 0 850 0
within 10 working days
4 Percent of complex contracts 800 0 1000 0 8000 10000 8000
reviewed within 20 working days
5 Percent of code enforcement cases 9500 9600 950 0 9600 950 0
responded to within 5 working days
of receipt of complaint or observation
of violation
6 Percent of CC Rs reviewed within 8000 850 0 8000 N A A Discontinued
30 working days
A Unable to measure at this time
eSE BUD LHP 013 01
2 21
CITYATTORNEYSOFFICEDEPARTMENTSUMMARY222
CITY ATTORNEY S OFFICE
DEPARTMENT SUMMARY
PETAlLED EXPENDITURES
2004 05 2005 06 2006 07
PERSONNHL ACTUAL ADOPTED ADOPTED
Salaries 848 501 906 517 994 420
Wages 10 456 0 0
Benefits 164 100 210 724 226 642
1 023 057 1 117 241 1 221 062
2004 05 2005 06 2006 07
SUPPLlhS AND SERVICES ACTUAL ADOPTED ADOPTED
Materials and Supplies C 22 076 28 500 28 500
Maintenance and Operations 161 200 200
Utilities 1 586 5 850 5 850
Professional Technical Srvcs 780 579 1 65 400 2 70 400 3
Other Expenses 11 136 11 740 25 740 4
815 538 111 690 130 69
1 Includes costs for litigation cases funding approved mid year or caried over from prior years
2 Includes increased funding of 5 000 for code enforcement contract attorney
3 Includes increased funding of 5 000 for code enforcement contract attorney
4 Includes increased funding of 2 000 for training and limited period funding of 12 000 for recodification review services
2 23
NOTESThispageintentionallyleftblank2w24
CITYYlA AGER S OFFleE
The City Manager is appointed by the City
Council The City Managers Office provides
professional leadership in the administration of
all City services activities and facilities and
directs the execution of policies and objectives
formulated by the City Council develops and
presents to the City Council recommendations
and strategies in response to community issues
and plans and executes programs to meet the
current and future needs of the City of
Mountain View
The City Manager s Off ce supports the City
Council in the preparation of City Council
meeting and study session agendas and reports
administers the City s cable television franchise
and contract with KMVTi serves as a liaison and
coordinates the delivery of youth services in the
community manages issues relating to NASA
Am s Research Center and Moffett Federal
Airfield disseminates information about City
services and issues to the community through a
public information program including a multi
language community outreach component
cQordinates the City s environmental compli
ance issues provides staff support to the
Human Relations Commission and promotes
the City s best interests in interactions with other
levels of government including a legislative
response programt
2 25
Cll Y MA AGhR S OttICh
CITY MANAGER
Kevin C Duggan
ASSISTANT CITY MANAGER
Nadine P Levin
ADMINISTRATION
1 Executive Assistant to the City Manager
1 Deputy City Manager
0 75 Assistant to the City Manager
1 Youth Resources Manager
0 5 Program Assistant
FISCAL YEAR 2006 07 POSITION TOTALS 5 0 Full Time
125 Permanent Part Time
2 26
CITY MANAGER S OFFICE
DEPARTMENT SUMMARY
DEP AlRMENT MANAGER CITY MANAGER
DEPARTMENT MISSION STATEMENT
To support the City Council in the development and execution of their goals and policies and to provide
leadership and guidance to City departments in the delivery of City services
DEPARTMENT iUNCTIONS
Manage coordination of Council meeting agenda preparation process
Develop and present to the City Council solutions and strategies in response to community issues
M 1
Provide leadership to City departments in the execution of policies objectives and programs
adopted by the City Council M 2
Respond to all City Council and citizen inquiries received by the City Manager s Office in a timely
manner M 3 5
Assist the City Council in its annual setting of major City goals and track departmentst progress in
achieving City wide goals
Develop and submit an annual City budget to the City Council and support City Council revenue
enhancement and efforts in long term financial planning
Sllpport the City Council s legislative advocacy M 4
Manage the City s Community Relations Program by providing information to the community
through public forums The View government access programming the Community Outreach
Program and City publications
Provide staff support to the Human Relations Commission
Provide City liaison to various community groups and nonprofit organizations M 6
Coordinate the City s environmental compliance issues and updates to the environmental
management databases M 7
Serve as the focal point in the City organization for the coordinated delivery of youth services by
internal and external youth services providers
In conjunction with the Employee Services Department continue to refine the Citytg
training organizational development program and succession planning efforts
2 27
CITY MANAGER S OFFICE
DEPARTMENT SUMMARY
MATOR DEPARTMENTAL GOALS STRAl HGIES FOR FISCAL YEAR 2006 07
Complete the Cuesta Park Annex master planning process
Coordinate 2006 Mayorts Award Program
Coordinate the City s review and comment on the South Bay Salt Pond restoration project draft
EIR EIS
Coordinate management of Moffett Complex NASA Ames issues including review and comment
on environmental documents implementation of its Development Plan and privatization and
potential development of the Moffett Boulevard Middlefield Road propertYt
Research and design a youth civic education program in concert with the School District
Continue significant involvement in the City s succession planning
Conduct orientations for Council candidates and newly elected Councilmembers
Develop a strategy to provide supplemental resources for park land acquisition development
MAlOR DEPARTMENT CHANGES
General Operating Fund
The View 6 000
Provides additional funding for printing services and postage due to cost increases
of production and distribution of The View Maintains desired level of service
Cable Television Fund
Transfer to the General Operating Fund 50 000
Increases transfer to the General Operating Fund based on estimated revenue
increase Maintains desired level of service
Telecommunications Issues Limited Period Funding 15 000
Provides funding to contract with outside attorneys in the matters of
telecommunications issues Maintains desired level of service
2 28
CITY MANAGER S OFFICE
DEPARTMENT SUMMARY
A One Citygram out of the 14 received was not responded to within 10 days B Measure will be evaluated for Fiscal Year 2005 06 based on direction provided by CounciL
C Ten of eleven target completion dates were met
lJ Most items included in the Fiscal Year 2005 06 Human Relations Commission work plan do not have
tftargeted completion dates associated with them However the conducted energy device referral from
the City Council was completed by the Commission within the time frame the Commission set for itself
LF BUD LHP 601 01
2 29
CITY MANAGER S OJfttlCE
DEPARTMENT SUMMARY
2004 05 2005 06 2006 07
POSITIONS ADJUSTED ADOPTED ADOPTED
City Manager 1 1 1
Assistant City Manager 1 1 1
Deputy City Manager 1 1 1
Assistant to the City Manager 0 0 0 75 2
Youth Resources Manager 1 1 1
Senior Administrative Analyst 0 90 0 90 0 2
Program Assistant 0 50 0 50 0 50
Exec Asst to the City Manager 1 1 1
Office Assistant lil 1 0 1 0
Total Permanent 7 40 6 40 6 25
Total Part Time Hourly 0 0 0 14 2
TOTAL POSITIONS 7 40 6 40 6 39
1 Eliminated the Office Assistant III position
2 Mid year reclassification of a 0 75 Senior Analyst position to Assistant to the City Manager and converted the remaining
Senior Administrative Analyst position to hours
Salaries Wages and Benefits
Supplies and Other Services
Capital Outlay
Interfund Expenditures
TOTAL EXPENDITURES
1
d
2004 05 2005 06 2006 07
ACTUAL ADOPTED ADOPTED
973 309 1 042 652 1 090 890
244 300 323 735 208 968
21 681 22 550 0
620 671 603 000 1 653 000 1
1 859 961 1 991 937 1 952 858
EXPENDITURE SUMMARY
1 Includes increased transfer to the General Operating Fund from the Cable und based on estimated cable franchise
revenue
General Operating
General Non Operating
Cable Television
Shoreline Regional Park Community
TOTAL FUNDING
2004 05 2005 06 2006 07
ACTUAL ADOPTED ADOPTED
1 065 572 1 060 300 1 117 857
0 105 000 1 720
712 490 735 412 738 000
81 899 91 225 9 281
1 859 961 1 991 937 1 252 858
iUNDING SOURCES
2 30
CITY MANAGER S OFFltE
DEPARTMENT SUMMARY
REVENlJh SUMMARY
2004 05
ACTUAL
2005 06
ADOPTED
2006 07
ADOPTED
Franchise Fees
Miscellaneous Revenue
Interfund Revenue Transfers
TOTAL REVENUES
617 671
173 000
o
790 671
600 000
73 000
o
673 000
650 000
73 000
o
723 000
DETAILED EXPENDITURES
2004 05 2005 06 2006 07
PERSONNHL AC rLTAL ADOPTED ADOPTED
Salaries 778 154 811 282 844 021 L
Wages 25 340 25 000 1 40 238
Benefits 169 815 206 370 206 631
973 309 1 042 652 1 090 890
1 Includes 10 000 for temporary hourly help
2004 05 2005 06 2006 07
SUPPLlliS AND SERVICES ACTUAL ADOPTED ADOPTED
Materials and Supplies 39 127 26 498 35 898 3
Maintenance and Operations 134 179 179
Utilities 332 960 960
ProfessionalTechnical Srvcs 190 084 1 134 636 137 636 3
Other Expenses 14 623 161 462 2 34 295 4
244 300 323 735 O8 968
1 Includes contract established mid year with offsetting revenue
2 Includes limited period fundings of 55 000 for Cuesta Park A1lllex Master Sh1dy 40 000 for a Citizens Survey and
10 000 for modifications for third floor reception and rebudgeting the balance of limited period funding 39 900
for legal services related to the cabIe franchise renewal
3 Includes increased funding of 6 000 for printing services and postage for The View
4 Includes limited period fundings of 15 000 for legal services related to telecommunications issues and 1 720 rebudget of
the Cuesta Park Annex project funding balance
2 31
NOTESThispageintentionallyleftblank232
MhPLOYhh SbRVICES DMEPAhRT l
The Employee Services Department strives to
provide the highest quality of service to City
deparhnents employees and prospective
employees
The City strives to hire and retain excellent
employees throughout the organization To do
this the Department recruits the best people it
can find and monitors the City s salary and
benefits plan for competitiveness The City
values its employees and provides numerous
mechanisms to encourage professional growth
The City provides the necessary on the job
training and designs and implements
supervisory and other management training
programs for recently promoted employees as
well as existing employees
This Dmeepnatr recruits and tests personnel
manages labor relations equal employment
opportunity and employment development
activities coordinates organizational develop
ment efforts including new employee orienta
tions and training programsj administers the
City s compensation and benefits programj and
conducts special studies and new programs in
order to improve the quality of service to
employees and the public
2 33
EMPLOYhE SERVICES UhPARiMhN
EMPLOYEE SERVICES DIRECTOR
Kathy Farrar
ADMINISTRATION
1 Office Assistant III
3 Senior Personnel Analyst
1 Personnel Analyst 1 11
15 Personnel Technician
FISCAL YEAR 2006 07 POSITION TOTALS 7 5 Full Time
2 34
EMPLOYEE SERVICES
DEPARTMENT SUMMARY
I
DEPARorMENT MANAGER EMPLOYEE SERVICES DIRECTOR
DEPARTMENT MISSION STATEMENT
To attract and retain the most appropriately qualified employees
DEPARlMENT FUNCTIONS
Develop and maintain infrastructure for administering effective personnel employee relation
functions
Fill vacant positions as quickly and cost effectively as possible while adhering to equal employment
principles M 1 2
Manage and coordinate the City s grieyance and appeals process and assist departments with all
disciplinary actions M 3
Manage and maintain positive employee labor relations with unrepresented and represented
employee groups through negotiations and administration of Memorandums of Understandings
and annual review of unrepresented compensation M 2 3
Plan and conduct training for employees in personnel related issues and for supervisors managers
to improve their supervisory skills
Orient all new employees to the City and conduct interviews with all employees who separate from
City service M 4 5 6
Evaluate and update the City s classification plan through periodic salary surveys
classification reclassification studies and implement changes to the City s compensation plan as
needed M 7
Manage and administer the City s employee benefits M 8 9
MATOR DEPARTMENTAL GOALS STRATEGIES FOR FISCAL YEAR 2006 07
Manage the City wide organization development efforts to identify manage and improve
organizational culture
Administer a comprehensive training program for lead supervisory and management employees
including customer service training
oordinate the implementation of work force succession initiatives including delivery of a
leadership training program and updating policies to provide flexibility in recruiting and filling
vacant positions
Continue implementation of additional features of the HR Payroll system including on line
application processing and applicant tracking
2 35
EMPLOYEE SERVICES
DEPARTMENT SUMMARY
Implementation of contracts with the Service Employees International Union SEIU and
Firefighters Union
Negotiate initial contract with newly formed organization EAGLES
Implement new recruitment outreach and applicant tracking tools CalOpps
Evaluate and implement changes to the City s policies and procedures including employer
employee relations ordinance family medical leave and employment ofhourlyItemporary
employees
MAlOR DEPARTMENT CHANGES
General Operating Fund
Executive Assistant Position 1 0
Eliminates the Executive Assistant position in the Employee Services Department
This reduction is offset by the addition of a 0 5 Personnel Technician position and
the reclassification of an Office Assistant 1 11 position to Office Assistant III
Reduces clerical staff and relies on efficiencies
Miscellaneous Ongoing Increase
Increases budget for service award gifts reclassification reviews salary surveys
testing services and employee recognition week Relies on outside assistance to handle
increased workload and maintains desired level ofservice
Assessment Centers
Provides increased funding for assessment centers The number of assessment
centers requested for hiring and promotion has increasedt Assessment centers are
generally used for Police and Fire promotions Maintains desired level of service
General Non Operating Fund
Legal Services Limited Period Funding
Provides funding for legal services related to labor negotiations Maintains desired
level of service
Leadership Succession Planning Limited Period Funding
Provides funding for programs related to leadership and succession planning
Over the last few years the City has recognized a need for succession planning due
to the number of projected retirements in key positions over the next several years
Allows the department to provide training during the fiscal year
2 36
35 800
6 000
5 600
25 000
15 000
EMPLOYEE SERVICES
DEPARTMENT SUMMARY
PERFORMANCE WORKLOAD MEASURES
2004 05 2004 05 2005M06 2005 06 2006 07
Target Actual Target Actual Target
Employee Services Department
1 Percent of recruitments successfuIly 9000 96 50 0 9000 9300 900 0
completed within the negotiated time
line set by the hiring department
2 Percent of recruitments vacant 300 0 4800 3000 3500 3000
positions filled by existing personnel
excludes promoting within positions
classified as 1 11
3 Employee turnover rate 1000 5 500 100 0 4 100 1000
4 Percent of new employee orientations 9800 10000 980 0 10000 9800
conducted within 7 days of hire
5 Percent of retirement planning 900 0 83 A 9000 9300 900 0
informational meetings conducted
with retiring employees
6 Percent of employee separation 9500 9000
8 9500 970 0 9500
reports processed through to the
appropriate agency within the lO day
reporting time line following State
guidelines
7 Percent of classification reviews 850 0 82 C 8500 10000 8500
analyzed within 90 days of receipt of
reclassification questionnaire from the
department
8 Percent of employee requests for 950 0 9700 950 0 93 0 9500
FMLA leave responded to within
2 business days pursuant to Federal
guidelines
9 Percent of employee benefit inquiries 8500 9600 8500 9300 850 0
responded to within 2 working days
A Three out of 18 retirees declined retirement meeting but they did receive City retirement packages ll Four out of 41 separation reports not processed within lO day period C Three out of 17 requests not completed within 90 day review time
D Nineteen out of 21 requests for FMLA were responded to within two business days
KF BUDjLHP 031 01
2 37
EMPLOYEESERVICESDEPARTMENTSUMMARY200405200506200607POSITIONSADJUSTEDADOPTEDADOPTEDEmployeeServicesDirector111SeniorPersonnelAna yst333PersolU1elAnalystIIII111PersonnelTechnician111501ExecutiveAssistant1101OfficeAssistantlil0Q11OfficeAssistantIII1101TotalP rmanent88750TotalPartTimeHourly000TOTALPOSITIONS887501MidyeareliminationofExecutiveAssistantpositionwithadditionof050PersonnelT chnicianpositionandreclassificationoftheOfficeAssistant111positiontoOfficeAssistantIIISalariesWagesandBenefitsSuppliesandqtherS rvicesCapitalOutlayInterfundExpendituresTOTALEXPENDITURES200405200506200607ACTUALADOPTEDADOPTED84283293643192328722049135283235 470000000106332312892631278757EXPENDITURESUMMARY200405200506200607FUNDINGSOURCESACTUALADOPTEDADOPTEDGeneralOperating10612551231 631229757GeneralNonOperating05000041000EmployeeBenefits206880008000TOTALFUNDING1O6332312892631l2787572004O5200506200607REVENUES MMARYACTUALADOPTEDADOPTEDMiscellaneousRevenue343000TOTALREVENlJhS343000238
EMPLOYEE SERVICES
DEPARTMENT SUMMARY
DETAILED EXPENDITURES
2004 05 2005 06 2006 07
PERSONNhL ACTUAL ADOPTED ADOPTED
Salaries 663 722 736 058 725 116
Wages 25 696 2 940 3 840
Benefits 153 414 197 433 194 331
842 832 936 431 923 287
2004 05 2005 06 2006 07
SUPPLIHS AND SERVICES ACTUAL ADOPTED ADOPTED
Materials and Supplies 13 185 22 400 22 400
Maintenance and Operations 84 350 350
Utilities 0 0 0
Professional Technical Srvcs 81 860 131 187 138 925 3
Other Expenses 125 362 198 895 1 193 795 4
220 491 352 832 2 355 470
1 Includes limited period funding of 50 000 for labor negotiations
2 Includes increased funding of 10 800 for miscellaneous ongoing increases and 6 OOO for Police recruiting
services Also includes miscellaneous reductions of 3 000
3 Includes increased funding of 5 600 for assessment centers
4 Includes increased funding of 6 000 for miscellaneous ongoing increases and limited period fundings of 25 OOO for
legal services for negotiations and 15 000 for leadership succession plalUling
2 39
NOTESThispageintentionallyleftblank240
NorrESfhispageintentionallYleftblank241
FI A Ch A U AU I ISTl A IVh SERVICES
UEPAR Mh T
The Finance and Administrative Services
Department is responsible for administration of
the financial affairs and internal support
activities of the City provision of financial
support services to all City departments and
programs managing the City s investment
portfolio and coordinating the Cityts budget
process and annual independent audit
Specifically the department processes payroll
accounts receivable utility billings all City
revenues accounting entries and accounts
payablet The deparhnent is also responsible for
administration of the Purchasing Document
Processing Information Technology Risk
Management and other internal support
functions In addition the department provides
staff support to the Council Finance Committee
and Investment Review Committee
ADMINISTRATION
Administration is responsible for the manage
ment of the Finance and Administrative Services
Department
FINANCIAL MANAGEMENT DIVISION
The Financial Management Division consists of
the Budget and Analysis Treasury Payroll and
Revenue functions
The Budget and Analysis Section provides
information and analytical support to the City
Council and other City departments as
requested This section analyzes economic
trends forecasts revenues and monitors
expenditures and balances for the current fiscal
year as well as future fiscal years In addition
Budget and Analysis manages the budget
system and produces the Narrative Proposed
and Adopted Budget documents
The Treasury Section is responsible for cash flow
and management of the City s investment
portfolio as well as administering special
assessment districts
The Payroll Section processes timecards payroll
documents and biweekly payroll for all City
employees and prepares reports relating to
retirement insurance deferred compensation
and taxes
The Revenue Section processes billing and
collection for the City s water wastewater and
solid waste utilities business licenses and
miscellaneous accounts receivable All moneys
due to or collected by other City departments
are forwarded to this section for deposit and
tracking in the City s financial system In
addition this section is the Finance and
Administrative Services Departments primary
customer service contact point
ACCOUNTING DIVISION
The Accounting Division manages and
maintains the general accounting and financial
records of the City This division is also
primarily responsible for coordinating the
independent audit of the City s financial records
and preparation of the Comprehensive Annual
Financial Report The Accounts Payable
function within the Accounting Division
matches and reconciles all invoices purchase
requisitions purchase orders contracts and
agreements prior to processing payments for
City obligations
ADMINISTRATIVE SERVICES DIVISION
The Administrative Services Division manages
purchasing and support services activities of the
City
The Purchasing Section assures acquisition of
price competitive equipment services and
supplies for City deparhnents Other services
include issuing requests for bid vendor
selection equipment supplies and mail
delivery warehousing of operating inventories
training and sale of surplus equipment
The Support Services Section provides
document processing graphic design printing
document reproduction telecommunications
mail distribution and other administrative
services to City departments
2 42
FI A CE ANU AUMI I1STRAIVE SERVIChS
UEPAR1 Mh 1 CO l
INFORMATION TECHNOLOGY DIVISION
The Information Technology Division plans
maintains and manages the City s computerized
information systems and communication
networks Services include systems analysis and
design project management programming
computer operations

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CITY OF YIOUNTAIN VIEW
CALIFORNIA
ISCAL YEAR 2006 07
ADOPTED 3UDGET
Mission Statement
The City of Mountain View provides quality services
andJacilities that meet the needs of a caring and diverse
community in a financially responsible manner
On the cover
The Shqreline Golf Links Pro Shop building renovation and expansion was completed in
November 2005 The remodel added about 3 500 additional square feet that houses the new
electric golf carts a larger retail Pro Shop staff offices storage and restrooms Tl1e newly
renovated building successfully blends the existing and new portions of the structure by using
the same exterior materials and replicating the existing courtyard trellis structure while still
maintaining an architectural identity with the adjacent Michaels at Shoreline building
THE CITY OF
MOUNTAINVIEW
CALIFORNIA
OPERATING BUDGET
FISCAL YEAR
200706
CITY COUNCIL
fic GajoLLo Ylayor
Gregory erry Vice ayor
1 Cic lae as Jerzak r
aura acias
I 10m YIeans
Ylatt Nee y
YIa t ear
SUJlllitted by
evin C Duggan CLy Manager
Prepared by
Nadine P Levin Assistant City Manager
Ro ert F Locke Finance anc Adlllinistrative Services Director
Patty Kong Assistant Finance and Actninistrative Services Director
Helen M Ansted Principal Financial Analyst
Suzanne Niederhofer Principal Financial Analyst
City of Y10untain View
California
City Officials
City Council
Nick Galiotto Mayor
Gregory Perry Vice Mayor
R Michael Kasperzak Jr
Laura Macias
Tom Means
Matt Neely
Matt Pear
City Staff
Kevin C Duggan City Manager
Nadine p LevifJ Assistant City Manager
Michael D Martello City Attorney
Angelita M Salvador City Clerk
Robert F Locke Finance and Administrative Services Director
Kathy Farrar Employee Services Director
Elaine Costello Community Development Director
Cathy R Lazarus Public Works Director
David A Muela Community Services Director
Karen Burnett Library Services Director
Mike Young Fire Chief Acting
Scott S G Vermeer Police Chief
C Y GOVE3 03GA ZAl O
E VI W
City Council
GITY AI 10RNEV
r HUMAN
RELATIONS
COMMISSION
i
rI
I
II
ITY M NAGE
r PARKS AND
RECREATION
COMMISSION
J
tNVIRONMENTA0
PLANNING
COMMISSION
LIBRARY BOARD
J
CITY CLERK GITYAUDITOR
I
LIB ARY
SERVICES
FIRE
EMPLOYEE
SERVICES
PUBLIC
WORKS
1
J
I
II
I
I
1
1
1 I
COMMUNITY
DEVELOPMENT
FINANCE AND
ADMINISTRATIVE
SERVICES
POLICE
COMMUNITY
SERVICES
KEY ELECTED
APPOINTED BY COUNCIL
I AllJOINTED BY CITY MANAGER
LINE OF COMMAND
STAFF SERVICES
FISCAL YEAR 2006 07 POSITION TOTALS 7
24
584 75
57 44
Councilmembers
Commission and Board Members
Full Time and Permanent Part Time
Hourly Positions
Finance and Administrative Services Director serves as City Auditor
CONTENTS
1 INTRODUCTION
Transmittal Letter 1 1
Attachment A Fiscal Year 2005 06 Major Accomplishments 1 19
Attachment B Fiscal Year 2006 07 Adopted Major City Goals 1 26
Total Fund Revenues and Expenditure Tables uu 1 28
General Operating Fund Revenues and Expenditures 1 30
Revenue Charts and Graphs a 1 32
Expenditure Charts and Graphs 1 36
Resolutions 1 40
Budget Awards 1 47
2 DEPARTMENT BUDGET
General Notes a 2 1
City Council 2 3
City CIerk s Office 2 10
City Attorney s Office 2 18
City Manager s Office 2 25
Employee Services 2 33
Finance and Administrative Services 2 42
Community Development 2 75
Public Works 2 109
Community Services 2 148
Library Services 2 190
Fire 2 210
Police a 2 232
3 STATISTICAL SECTION
COll Ul Lunity Profile 3 1
Budget Review Process 3 11
Full Time and Permanent Part Time Position Allocation 3 12
Limited Period Expenditures 3 14
Funding for Nonprofit Agencies 3 17
Adopted Capital Outlay 3 18
Adopted Equipment Replacement II II 3 22
Adopted Capital Improvement Projects for Fiscal Year 2006 07 11 3 24
Ongoing Operating Costs Savings from Capital Illlprovements 3 33
Annual Debt Service Payments by Entity 3 34
Debt Service Requirements 3 36
Legal Debt Margin 3 37
Top Tex Property Taxpayers 3 38
Financial and Budgetary Policy II II 11 3 39
Glossary 3 46
CONTENTS
continued
4 FUND SCHEDULES
Outline of Fund Structure and Description of Fund 4 1
Fund Gr0upSummaries 4 2
General Operating Fund 4 4
General Fund Building Services u 4 5
General Fund Shoreline Golf Links u u u u u u u u u 4 6
Gas Tax Fund 4 7
Construction Tax Real Property Conveyance Tax Fund u u 4 8
Below Market Housing Fund u u u u u 4 9
Housing Impact Fund 4 10
Transit Oriented Development 4 11
Revitalization Authority Fund 4 12
Downtown Benefit Assessment Districts u u 4 13
Supplemental Law Enforcement Services Fund u u u u u u u u u u u u 4 14
Community Development Block Grant Fund u u 4 15
Local Law Enforcement Block Grant Fund 4 16
Cable Television Fund 4 17
Shoreline Regional Park Community Fund 4 18
Storm Drain Construction Fund 4 19
Park Land Dedication Fund 4 20
Water Fund 4 21
Wastewater Fund 4 22
Solid Waste Management Fund u u u u II 4 23
Equipment Maintenance and Replacement Fund u u u u U II 11 11 u U u 4 24
Workers Compensation Self Insurance Fund 4 25
Unemployment Self Insurance Fund u II UU u U u U u u u 4 26
Liability Insurance Fund 4 27
Retirees Health Program Insurance Fund 4 28
Employee Benefits Self Insurance Fund u U u II II U 4 29
General Fund Reserves 4 30
Schedule of Interfund Transfers 4 32
5 GENERAL OPERATING FUND FORECASr
General Operating Fund Forecast 5 1
ii
CITY OF MOUNTAIN VIEW
Office of the Cfty Manager 500 Castro Street Post Office Box 7540 Mountain View California 94039 7540
650 903 6301 FAX 650 962 0384
July I 2006
Honorable City Council
City of Mountain View
FISCAL YEAR 2006 07 ADOPTED OPERATING BUDGET
Ho orable Mayor Galiotto and Members of the Council
I am pleased to present to you the Adopted Operating Budget for the City of Mountain
View for the fiscal year beginning July I 2006 and ending June 3D 2007 The Fiscal
Year 2006 07 budget document is divided into five sections
1 Introduction includes a summary of the City s overall financial plan
2 Department Budgetn includes operating plans for all City departments
3 Statistical Section includes statistical information about the City
4 Fund Schedules includes adopted budgets for all funds and
5 Five Year Forecast includes the General Operating Fund revenue and
expenditure forecast
This budget the budget process and the documents that accompany it have been
prepared in accordance with Section 1103 of the City Charter the State Constitutional
limit on the proceeds of taxes and all applicable regulations
OVERVIEW
The City has been severely challenged in addressing a major downturn in General
Operating Fund revenues since they reached a high point in Fiscal Year 2000 01 Fiscal
Year 2001 02 and Fiscal Year 2002 03 brought an unprecedented decline of 12 0 million
14 5 percent to General Operating Fund revenues This required a major reduction in
General Operating Fund expenditures including personnel and related services While
during Fiscal Years 2003 04 and 2004 05 revenues began to slowly recover they did not
grow sufficiently to cover even inflationary increases in costs This resulted in further
budget reductions including additional position eliminations Yet further reductions
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Honorable City Council
July I 2006
Page 2
were made in the Fiscal Year 2005 06 budget Therefore the City has experienced four
straight years of budget and service level reductions During this period a net
66 25 full time equivalent positions have been eliminated equating to 10 2 percent of the
City s workforce an 11 2 percent reduction to General Operating Fund staffing There
have also been many nonpersonnel expenditure reductions including reductions lo
operating budget funding for the replacement of capital equipment reduced funding of
new equipment and a wide variety of supply and services expenditures All City
departments have been impacted with the average reduction per department being in
excess of 15 O percent with some departments experiencing reductions of 25 O percent
or more
While this aggressive expenditure management strategy has kept the City financially
strong with a balanced General Operating Fund budget throughout this unprecedented
period of financial challenge there has been an unavoidable impact on service level and
quality The City Council and staff have worked very hard and have generally been
successfut in minimizing the impact on direct services to the public However impacts
in essentially all service areas have been unavoidable Of note is that total City staffing
is now below Fiscal Yrea 1990 911evels excluding golf even though the City has
expanded services such as youth and paramedic services facilities parks trails
library and has greatly expanded the use of technology since that time Additionally
front line Police Officers and Firefighters have increased by 19 FrE over this period It
is clear that services and staffing in a variety of departments are significantly rstretched
at this time
The City s financial challenges have been exacerbated over the last several years by
actions of the State of California to transfer away City revenues in order to address the
State s financial challenges It has been extremely difficult to deal not only with our
local economic challenges but also to have to adjust to the State not taking responsi
bility to balance its own budget without raiding local revenues
The State s most retent transfer of City revenues to address State fiscal problems
ERAF III ended this past fiscal year as a result of the passage of Proposition lA in
November 2004 ERAF III cost the General Operating Fund a total of 2 8 million over
the two year period it was in place Fiscal Years 2004 05 to 2005 06 The cumulative
iilLpact to all City funds over these two fiscal years was 7 0 million These lost
revenues were tbackfilledn for the General Operating Fund budget over the two fiscal
years by City reserves due to their temporary nature in order to avoid further budget
reductions Of note the City will continue to lose in excess of 3 7 million of property
tax revenues annually as a result of earlier and continuing State ERAF actions
For the first time this decade the revenue picture for the General Operating Fund has
begun to substantially improve Fiscal Year 2005 06 revenues for the General Operating
1 2
Honorable City Council
July 1 2006
Page 3
Fund came in 7 O percent higher than adopted and it is projected that General
Operating Fund revenue will grow another 2 0 percent for Fiscal Year 2006 07 This
allows us to not only cease the continuing erosion of service levels but to modestly add
back to some of the service levels most significantly impacted by past reductions While
caution needs to be exercised recognizing that we do not know how sustainable this
improved revenue performance will be in the long term it provides a welcome relief
from further budget service reductions While we will of course always seek and take
advantage of potential additional efficiency opportunities we will not be required to
make further undesirable expenditure service reductions for Fiscal Year 2006 07
Of articular note is the Cityts consistent strategy over the past four fiscal years to
maintain operating revenues and expenditures in balance in order to allow for a quicker
recovery once the economy and therefore local revenues began to improve This has
positioned the City well to take advantage of improved fiscal conditions
Included in the Adopted Budget are modest and limited service expenditure
restorations in only the highest priority areas There are many other legitimate and
justifiable service needs that cannot be addressed even with an iilLproved financial
condition It is unkl10wn when if ever we will be able to return to the staffing and
service levels last experienced in Fiscal Year 2001 02
Additionally City reserves remain strong due to the City avoiding the use of reserves
to Jackfill a revenue shortfall to balance the budget over the past several fiscal years
The Adopted Budget includes a series of changes to reserve balances and allocations
The total City budget for the 2006 07 fiscal year is adopted at 226 5 million and is
composed of a number of funds the most significant being the General Operating Fund
This fund is the primary funding source for City services and has faced the greatest
financial challenges over the past four fiscal years as a result of the economic slowdown
For the 2006 07 fiscal year General Operating Fund revenues are adopted at
80 5 million 1 6 million or approximately 2 O percent more than unaudited actuals for
Fiscal Year 2005 06 and 6 7 million or 9 1 percent more than the adopted revenues for
Fiscal Year 2005 06
The General Operating Fund Adopted Budget is balanced and has a projected positive
ending balance of 2 0 million to serve as the Economic Stabilization Contingency for
the 2006 07 fiscal year
Building Services considered part of the General Fund is being separately accounted
for Jetter tracking purposes Building activity continues to be high with unaudited
revenues for Fiscal Year 2005 06 at 4 1 million 1 1 million more than adopted
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Honorable City Council
July 1 2006
Page 4
Shoreline Golf Links considered part of the General Fund has been impacted by the
long rainy season during Fiscal Year 2005 06 Rounds of play and related revenue were
trending up however due to the rain in March and into April are now approximately
as budgeted
Significant Special Funds Revitalization Authority Authority and Shoreline Regional
Park North ayshore Community Funds are generally in good financial condition
The Authority Fundrs revenue has increased due to significant redevelopment in the
downtown area The Shoreline Regional Park Community Community continues to
generate sufficient tax increment revenues to meet ongoing operations and capital
needs
The Utility Funds are generally in stable financial condition An 11 0 percent rate
adjustment is adopted for the Water Fund due to the wholesale water rate increase of
16 7 percent from the San Francisco Public Utilities Commission SFPUC
and increases in operating costs The second year of a three year phased in rate
restructuring is adopted for the Wastewater Fund to continue to address the alignllLent
of ongoing revenues with ongoing expenditures and to fund a base level of annual
maintenance projects A 2 0 percent rate increase is adopted for the Solid Waste
Management Fund to fund cost increases associated with refuse collection recycling
and disposal
The Adopted Budget continues the City s commitment to infrastructure repair and
replacement to the extent possible and includes funding for the Capital Improvement
PrograllL This program includes new projects that are high priorities to the Council
and the community The Adopted Budget also includes increases for capital outlay and
equipment replacement to bring operating expenses to a more appropriate funding
level
As previously noted the City s revenue performance has improved significantly
However it is expected the City will continue to be challenged over the next few fiscal
years to meet increased operating costs including those relating to existing ell Lployee
compensation benefits The level of tax revenues received by the General Operating
Fund will not be able in the foreseeable future to fund all of the services to which the
community has become accustomed General taxes may at best be able to support
basic services and even those potentially not at current service levels We need to
continue to focus on providing services more efficiently and determine in what cases
services can be modified or in what cases some services can be discontinued
While the City of Mountain Viewf its City Council and staff will continue to maintain
the tradition of quality public services and facilities we will need to continue to
1 4
Honorable City Council
July 1 2006
Page 5
prioritize and may not be able to accomplish as many tasks or always perform them in
the same manner Staff believes the City is in a solid financial position due to decisions
made in prior fiscal years and will be better positioned to meet potential challenges as
they arise in future years
The Fund Schedule Section of this budget presents the City s financial picture in detail
Following this letter are Exhibits 1 2 3 and 4 which detail revenues and expenditures
for Fiscal Year 2004 05 audited actual Fiscal Year 2005 06 adopted and unaudited
and Fiscal Year 2006 07 adopted for the General Operating Fund and other funds
MAJOR ACCOMPLISHMENTS FOR FISCAL YEAR 2005 06
The City has accomplished many things over the past fiscal year even with decreased
staff and financial resources Attachment A provides a detailed list of accomplishments
for Fiscal Year 2005 06
MAJOR GOALS FOR FISCAL YEAR 200706
The City will be undertaking a wide variety of projects and assignments during Fiscal
Year 2006 07 Attachment B provides a list of goals the City will be undertaking during
Fiscal Year 2006 07 While this list is only a small portion of the overall workload of the
organization these goals are viewed as the most significant for the 2006 07 fiscal year
These goals are a result of City Council goal setting Study Sessions on February 21 and
April 18 2006 and were formally adopted by the City Council on May 9 2006 and
reflect City Council priorities for Fiscal Year 2006 07 This list reflects both existing
projects issues that are carrying over into the new fiscal year as well as new topics and
projects
BUDGET HIGHLIGHTS
General Operating Fund
General Operating Fund revenues adopted for Fiscal Year 2005 06 total
73 8 million The unaudited revenues for Fiscal Year 2005 06 total 78 9 million
5 1 million or 7 0 percent more than the Adopted Budget
General Operating Fund unaudited expenditures for Fiscal Year 2005 06 are
70 4 million or 3 2 percent lower than the Adopted Budget of 72 7 million This
is primarily a result of salary savings from vacant positions but also reflects the
underexpenditure of budgets for various supplies and services accounts
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Honorable City Council
July I 2006
Page 6
Adopted revenues for Fiscal Year 2006 07 are 80 5 million 9 1 percent higher than
Fiscal Year 2005 06 adopted and 2 0 percent higher than Fiscal Year 2005 06
unaudited
Fiscal Year 2006 07 adopted operating expenditures include modest increases to
high priority service areas and also includes increases for items such as health
insurance equipment replacement and capital outlay Fiscal Year 2006 07 adopted
operating expenditures also include a net addition of 6 75 full time equivalent
positions With these changes adopted expenditures are 78 5 million 8 0 percent
higher than the Fiscal Year 2005 06 Adopted Budget The Adopted Budget
includes a reservation of revenues totaling 2 O million or 2 5 percent of revenues
as an Economic Stabilization Contingency
Building Services
Fiscal Year 2005 06 unaudited revenues are 4 1 million co pared to budgeted
revenues of 3 0 million Unaudited expenditures are 3 0 million compared to the
Adopted Budget of 2 7 million Building Services has an unaudited ending
balance of 2 3 million for Fiscal Year 2005 06
For Fiscal Year 2006 07 adopted revenues are 3 7 million and adopted
expenditures are 3 9 milliona This results in expenditures exceeding revenues by
approximately 223 OOO and a projected ending balance of 2 1 million
Shoreline Golf Links
Fiscal Year 2005 06 unaudited revenues are 3 6 million compared to budgeted
revenues of 3 4 million Unaudited expenditures are 3 6 million compared to the
Adopted Budget of 3 7 million including the 100 000 for recreation programs
Shoreline Golf Links has an unaudited ending balance of 2 1 million for Fiscal
Year 2005 06
For Fiscal Year 2006 07 adopted revenues are 3 5 million and adopted
expenditures are 4 O million including 100 OOO for recreation programs This
results in expenditures exceeding revenues by approximately 488 000 and a
projected ending balance of 1 6 million
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Honorable City Council
uly 1 2006
Page 7
Special Funds
Revitalization Authority Fund
Fiscal Year 2005 06 unaudited revenues are 4 1 million 465 000 more than the
Adopted Budget of 3 7 million Unaudited expenditures are 6 7 million
including 2 3 million for capital projects 294 000 for ERAF III and the
1 1 million advance to Parking in Lieu Fund 2 4 million more than the Adopted
Budget due to the mid year increase in capital projects of 1 3 million and the
11 million advance to the Parking In Lieu Fund The fund has an unaudited
ending balance of 1 8 million for Fiscal Year 2005 06
Revenues for Fiscal Year 2006 07 are adopted at 4 1 million and expenditures are
adopted at 3 5 million including a loan repayment of 413 000 and the retirees
health accrued liability of 34 000 Adopted revenues exceed expenditures by
approximately 659 OOO The fund has a projected ending balance of 2 4 million
Shoreline Regional Park North Bayshore Community Fund
For Fiscal Year 2005 06 unaudited revenues are 22 3 million compared to budget
of 18 9 million This is primarily a result of higher property taxes than
anticipated Unaudited expenditures are 31 4 million including capital projects
of 8 9 million and 1 8 million for ERAF III g5 7 million more than the Adopted
Budget of 25 7 million primarily due to legal fees related to lfitigation mid year
capital projects and higher intergovernmental payments This fund has an
unaudited balance of 11 8 million for Fiscal Year 2005 06
For Fiscal Year 2006 07 revenues are adopted at 20 8 million and adopted
expenditures are t 19 2 million including capital projects of 1 9 million and the
retirees health accrued liability of 969 OOO The ending balance for Fiscal
Year 2006 07 is projected at 13 4 million
Water Fund
Unaudited revenues for Fiscal Year 2005 06 are 15 8 million 514 000 lower than
the Adopted Budget of 16 3 million This is primarily due to water sales and
usage lower than expected Unaudited expenditures are t 20 2 million including
capital projects of 5 3 million essentially as budgeted Lower water usage and
operating costs were offset by higher than budgeted depreciation This fund has
an unaudited ending balance of 2 6 million in addition to a reserve balance of
5 6 million for Fiscal Year 2005 06
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Honorable City Council
July I 2006
Page 8
For Fiscal Y ar 2005 06 no rate adjustment was adopted based on a decrease in the
wholesale water rate adopted by the SFPUC offset partially by operating cost
increases due primarily to retirement and health care costs
An 11 0 percent rate increase is adopted for Fiscal Year 2006 07 to fund a wholesale
water increase and increased o erating costs
With an
11
0 percent rate increase adopted revenues for Fiscal Year 2006 07 are
t 18 2 million Adopted operating expenditures for Fiscal Year 2006 07 total
19 9 million including capital projects of 2 6 million and the retireest health
accrued liability of 1 1 million The projected ending balance for Fiscal
Year 2006 07 is 1 4 million in addition to reserves of 5 9 million
Wastewater Fund
Unaudited revenues for Fiscal Year 2005 06 are 12 1 million 112 000 lower than
the budget of 12 3 million Wastewater service revenues are 170 OOO below
budget Hazardous Materials Fire Safety permits and investment earnings are
also slightly below budget Expenditures were originally adopted including
capital projects of 1 5 million at 14 3 million Fiscal Year 2005 06 unaudited
expenditures are 13 5 million including capital projects of 1 5 million Each fall
a reconciliation of the prior fiscal year s actual treatment costs is performed As
the treatment plant had expenditure savings from budget a credit of approxi
mately 481 000 for Fiscal Year 2004 05 wastewater treatment costs has been
included thereby reducing the amount owed during the 2005 06 fiscal year The
fund has an unaudited ending Jalance of 4 1 ldllion in addition to a reserve
balance of t 6 5 million for Fiscal Year 2005 06
During Fiscal Year 2004 05 staff completed a wastewater rate restructuring
analysis and has recommended a minimum 10 0 percent increase in wastewater
service revenues which was adopted by Council In addition rates are to be
restructured phased in over three years to more closely reflect the cost of
providing the service to each customer class and program
Fiscal Year 2006 07 is the second year of the three year phase in of rate
restructuring With these changes Fiscal Year 2006 07 adopted revenues for this
fund are 12 9 lllillion and adopted operating expenditures including capital
projects of 1 9 million and the retirees health accrued liability of t 1 6 Ildllion
total 16 4 million The ending balance for Fiscal Year 2006 07 is projected at
1 5 million in addition to a reserve balance of 6 1 million
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Honorable City Council
July 1 2006
Page 9
Solid Waste Management Fund
A 6 0 percent general rate increase was adopted for Fiscal Year 2005 06 City
unaudited revenues for Fiscal Year 2005 06 total 8 4 million 517 000 more than
the Adopted Budget of 7 9 million
City unaudited expenditures are nB 9 million excluding Foothill payment of
9 8 million compared to the Adopted Budget of 9 0 million excluding payment
to Foothill of 9 4 million The City underexpenditure from budget is related to
salary savings from vacant positions and other operational savings Also a credit
of approximately 178 000 from the SMaR Station was received for Fiscal
Year 2004 05 reducing disposal costs in the 2005 06 fiscal year No significant
credit for Fiscal Year 2005 06 is projected to be received in Fiscal Year 2006 07 The
fund has an unaudited balance of 5 9 million in addition to reserves of
t 2 4 million for Fiscal Year 2005 06
For Fiscal Year 2006 07 a 2 0 percent general rate increase is adopted to fund
increases associated with collection recycling and disposaL
With a 2 0 percent general rate increase revenues for Fiscal Year 2006 07 are
adopted at 8 3 million excluding Foothill Disposal Company revenues of
9 9 million arid adopted expenditures are 10 3 million excluding payments to
Foothill Disposal Company of 9 9 million but including capital projects of
228 000 and the retirees health accrued liability of 1 2 million Adopted
expenditures exceed adopted revenues Staff believes this imbalance is acceptable
due to a significant balance in this fund and the anticipated normal
underexpenditure of budget at year end The ending balance for Fiscal
Year 2006 07 is projected at 4 2 million in addition to reserves of 2 4 million
Reserves
The Adopted Budget includes the consolidation of three reserves into one and the
dissolution of another reserve There are also allocations of the unallocated
carryover balance Adopted changes and allocations are as follows
Consolidate the General Fund Operating Contingency Long Term
Contingency and Revenue Stabilization Reserves into one reserve titled
General Fund Reserve This reserve shall be set at 25 percent of the General
Operating Fund budget
A supplement of 2 9 million to the new General Fund Reserve meets the
proposed policy level of 25 percent of General Fund operating budget
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Honorable City Council
uly 1 2006
Page 10
Dissolution of the Budget Transition Reserve
A supplement of 3 0 million to the Capital Improvements Reserve to fund
Fiscal Year 2006 07 adopted projects and maintain the target balance
A supplement of 7 6 million to the Strategic Property Acquisition Reserve to
fully fund the acquisition of the Moffett gateway property
A supple lLent of 1 5 million to the Compensated Absence Reserve in order
to maintain the target balance and fund estimated expenditures during Fiscal
Year 2006 07
Funding of 2 1 million for the balance of the General Fund s Annual
Required Contribution ARC for its Retirees Health obligation
Funding for limited period experfditures and rebudget items of 745 000
capital outlay expenditures above the base included in the Operating Budget
of 578 000 and 355 000 for the Equipment Replacement Reserve
In this Adopted Budget reserves are consistent with the City s financial policies
that ensure reserves will be maintained at prudent levels There remains an
unallocated balance of 15 4 million in addition to one time revenues related to a
litigation settlement There are various potential uses for these funds including
retirees health care unfunded capital projects and new open or park space Staff
will bring forward recommendations regarding this unallocated balance later in
the fiscal year
Capital Imrovement
PCroajeRcittasl Outlay and Equi m nt Replacement
On May 9 2006 the Capital Improvement Plan for Fiscal Year 2006 07 was
adopted in the amount of 16 O million The Adopted Budget includes funding for
these projects A detailed list of adopted capital projects is included in the
Statistical Section
Included in the Fiscal Year 2006 07 Adopted Budget is 400 000 for capital outlay
expenditures in the General Operating Fund An additional 747 OOO of capital
outlay is adopted for other funds for a total of 1 1 million
In addition approximately 6 2 million is included in the Fiscal Year 2006 07
Adopted Budget for equipment replacement in accordance with the equipment
replacement plan The 6 2 million includes 3 7 million for the replacement of the
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Honorable City Council
July 1 2006
Page 11
Fire fleet The General Operating Fund Special Funds and the Enterprise Utility
Funds all contribute to the Equipment Replacement Fund
Detailed lists of adopted capital outlay expenditures and adopted equipment
replacement expenditures are included in the Statistical Section of this document
The following sections describe the budget process the basis of accounting utilized by
the City of Mountain View and the budget amendment process
THE BUDGET PROCESS
The budget process begins in November of each year when all City departments begin
preparation of their budget proposals for the upcoming fiscal year
Departments submit budget requests to the Budget Review Team consisting of the
Assistant City Manager and the Finance and Administrative Services Director in late
December The Budget Review Team reviews these requests and submits recommenda
tions to the City Manager
The City Manager assesses the Budget Review Team s recommendations meets with
department heads for further discussion and typically submits recommendations to the
City Council in the form of two Narrative Budget Reports in April and May The
Council received an early preview of the Fiscal Year 2006 07 budget at a budget review
Study Session held in February and the Midyear Budget Status Report also presented
in February
On April 4 2006 the Council received the City Managerts recommendations for the
General Operating Fund The other funds were presented to the City Council on May 2
2006 The City Council is then able to review and discuss the recommendations and
consider the budget prior to the presentation of the Proposed Budget
The Proposed Budget is presented to the City Council in early June and considered at
public hearings The City s annual budget must be adopted prior to the beginning of
each fiscal year July 1
BUDGET AMENDMENT PROCESS
Pursuant to financial policy budgets are approved at the fund and department level
legal level of control and may not be exceeded without City Council approval
Transfers and adjustments between funds departments and capital projects must be
submitted to the City Council for approvaL The City Charter requires approval by five
votes of the seven member City Council to amend the budget
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Honorable City Council
uly I 2006
Page 12
Budget adjustments are also required for grants and reimbursed services that were not
anticipated or budgeted Council Resolution No 15443 authorizes the Finance and
Administrative Services Director and the City Manager to increase appropriations up to
10 OOO and 40 OOO indexed for inflation respectively when outside grants or reim
bursement revenues have been received to offset expenditures that were not anticipated
or budgeted If the grant or reimbursement is not within the City Manager s level of
authorization a request for an appropriation increase must be submitted to the City
Council for approval five votes required
Department heads are responsible for managing expenditures within their budget and
assuring funds are only expended for properly authorized City expenses Department
heads are also responsible for expending funds consistent with the goals and objectives
approved by the City Council
FINANCIAL AND BLJUGETARY POLICIES
The City Council has established financial and budgetary policies which are reviewed
and updated as necessary by the City Council A comprehensive and consistent set of
financial and budgetary policies provides a basis for sound financial pla ing identifies
appropriate directions for service level development aids budgetary decision making
and serves as an overall framework to guide financial manage lLent and operations of
the City
A city s adoption of financial policies also promotes public confidence and increases the
City s credibility in the eyes of bond rating agencies and potential investors Such
policies also provide the resources to react to potential financial emergencies in a
prudent manner
A summary of financial and budgetary policies is included in the Statistical Section of
this document
BASIS OF BUDGETING
All Governmental Fund Type annual budgets are presented on a basis consistent with
the general purpose financial statements prepared in accordance with generally
accepted accounting principles The Cityrs Fiscal Year 2004 05 Comprehensive Annual
Financial Report was prepared in accordance with the requirements of Governmental
Accounting Standards Board GASB Statement No 34 and provides the government
wide financial statements in addition to the fund financial statements The accounting
and financial reporting treatment applied to the fund financial statements is determined
by the measurement focus of the individual
fund
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Honorable City Council
July 1 2006
Page 13
Governmental Fund Types are accounted for using the modified accrual basis of
accounting Revenues are recorded as received or accrued if they are both measurable
and available to finance expenditures of the current period Expenditures are recorded
when the related fund lia ility is incurred except for principal and interest on long
term debt which are recorded when aid
Proprietary Fund Types are accounted for using the accrual basis of accounting wherein
revenues unbilled or billed are recognized in the accounting period in which they are
earned and expenses are recognized in the period liabilities are incurred For budget
ary purposes capital projects are appropriated for the estimated cost of the total project
These financial uses of funds are not reflected as expenses in the City s financial state
ments but are capitalized and depreciated in accordance with generally accepted
accounting principles
COST ALLOCA lION PLAN
The City prepares an A 87 cost allocation plan to identify the costs associated with
providing certain services These indirect charges noted as General Fund
Administration in the Fund Schedules reimburse the General Operating Fund for
services such as those provided y the City Manager City Attorney Employee Services
Payroll Accounts Payable and Information Technology The full cost allocation plan
delineates the basis of allocation by department and can include the total operating
budget the number of full time equivalent positions per department the number of
work requests square footage occupied number of items processed number of
applicable devices etc
The City also has six Internal Service Funds that provide services to all major funds
within the City and in turn charge these funds for the cost of providing services
Revenues received for providing services are noted as Interfund Service Charges in the
Fund Schedules
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Honorable City Council
uly I 2006
Page 14
DEBT ADMINISTRATION
As of June 3D 2006 the City will have various debt obligations outstanding These
obligations are comprised of dollars in thousands
Entitv
Principal
Outstanding
City of Mountain View
Shoreline Regional Park Community
Revitalization Authority
Water Enterprise Fund
Special Assessment Debt
8 205
47 760
21 800
9 085
t 961
The City of Mountain View s 2001 debt was issued to refinance and call bonds on the
City lease component of the 1992 Capital Improvement Financing Authority Revenue
Bonds
The Shoreline Regional Park Community the Community has three outstanding tax
allocation bond issues The 1996 Series A Bonds were issued to fund the acquisition of
certain land from the City and to fund road water sewer and other public improve
ments along certain roadways The 2001 Refunding Bonds were issued to refinanc and
call bonds on the 1992 Refunding Bonds The 2004 Refunding Bonds were issued to
refinance the 1993 Series A Bonds which were issued to finance certain landfill closure
projects and other public im rovements within the Community
The Revitalization Authority Authority funds debt service payments for the
2003 Refunding Certificates of Participation and capital project debt issuance The
Certificates were issued to refinance all of the outstanding Authority 1995 refunding
Certificates of Participation which refunded the 1986 Tax Allocation Bonds issued for
the reconstruction of Castro Street and issue new debt for the California Bryant
Downtown Parking Structure The Authority also funds debt payments for the
2003 Tax Allocation Bonds issued to fund miscellaneous capital projects in the redevel
opment area and to fund low and moderate income housing funded by the 20 percent
Housing Set Aside funds of the Authority
Water Revenue Bonds were issued in 2004 to fund the construction of infrastructure to
expand the City s water storage capacity
Special Assessment Debt consists of various issues to finance property owner
illLprovements within the City
1 14
Honorable City Council
July 1 2006
Page 15
CALCULATION OF APPROPRIA l10NS LIMIT
The City is required by the State Constitution Article XIIIBJ to annually cal ulate the
maximum amount of appropriations subject to limitation This calculation is intended
to limit the annual growth in tax revenues used to fund governmental expenditures in
California Article XIIIB was changed with the passage of Proposition 111 on the
June 1990 ballot These changes permit greater flexibility with regard to annually
calculating increases in the appropriations limit by allowing additional growth factors
to be used The factors permitting the maximum allowable increase in the appropria
tions limit are chosen for the calculation each fiscal year
As can be seen below the City is substantially under its appropriations limit The
difference between the appropriations limit and the appropriations subject to limitation
has grown over the past decade as the limit has been substantially increased by the
annual adjustment factors
This combined with the comparatively slower pace of growth in proceeds of taxes over
the same time period has contributed to he amount under the appropriations limit
Fiscal Year 2005 06 Limit
2005 06 Population Change in Santa Clara County
2005 06 Change in Per Capita Personal Income
152 645 096
1 0118
1 0396
Fiscal Year 2006 07 Limit 160 5 2 382
Fiscal Year 2006 07 Budget Amount Subject to Limitation 51 910 379
Amount Under Appropriation Limit 108 652 003
AWARDS
For the 13th time the Government Finance Officers Association of the United States and
Canada GFOA presented an award for Distinguished Budget Presentation to the City
of Mountain View for the Fiscal Year 2005 06 annual budget
In order to receive this award a governmental unit must publish a budget document
that meets program criteria as a policy document an operations guidel a financial plan
and a cO lLmunications device
1 15
Honorable City Council
uly 1 2006
Page 16
In addition for the 20th year the California Society of Municipal Finance Officers
CSMFO has presented the City with an award for Excellence in Operational Budgeting
for the Fiscal Year 2005 06 budget documents
The awards are valid for a period of one year only The Fiscal Year 2006 07 budget
documents continue to conform to program requirements and will be submitted to
GFOA and CSMFO to determine eligibility for another award
CONCLUSION
The Adopted Budget reflects a much more positive circumstance than what has been
experienced over the past four fiscal years For Fiscal Year 2006 07 we are not
implementing service and staffing reductions in order to maintain a balanced budget
In fact we are able to modestly add back resources in those service areas where the
ill Lpacts have had the most negative effects This very positive news is tempered by the
reality that the organization continu s to struggle with maintaining the high level of
service we and our customers are ascustomed to with considerably fewer resources
The additions adopted in this budget are only a small fraction of the reductions
experienced since Fiscal Year 2001 02 Among the high priority areas addressed are
development related services streets maintenance parks maintenance funding for the
LiJrary s collections information technology management gang prevention and emer
gency medical services oversight
The Adopted Budget is viewed as a prudent balance of addressing significant service
area shortfalls while trying to maintain a sustainable level of expenditures The last few
fiscal years are a clear testament to the difficulty of predicting the sustainable level of
General Operating Fund revenues We are striving to avoid a roller coaster effect of
service levels being increased and then decreased in subsequent fiscal years
The Adopted Budget includes additional operating budget funding to key areas
including the Equipment Replacement Reserve and funding for the purchase of new
capital equipment A major component of this budget is a 3 7 million investment for
the replacement of the entire fire engine ladder truck fleet
A great concern for the long term stability of the General Operating Fund is the signifi
cant costs associated with funding the Retirees Health Insurance Program While
Mountain View has been ahead of most governments by undertaking regular actuarial
evaluations of this program over the last 15 years and has accumulated a reserve in
excess of 13 0 millionI it is clear that the program is not sustainable in the long term as
currently structured While an ongoing commitment of General Operating Fund
resources is adopted in this budget to partially address this challenge many more steps
will need to be implemented
1 16
Honorable City Council
July 1 2006
Page 17
Fiscal Year 2006 07 adopted General Operating Fund revenues are 80 5 million and
adopted expenditures are 78 5 million There is no revenue balance after reserving for
the Economic Stabilization Contingency of 2 0 million General Operating Fund
revenues for Fiscal Year 2006 07 are projected to be 9 1 percent higher than Fiscal
Year 2005 06 adopted revenues
Building Services operations continue to experience a high volume of development
activity This operation is being separated from the General Operating Fund for
accounting purposes to manage and track operations
The Shoreline Golf Links operations are experiencing lower revenues as a result of the
slow growth in the economy and the rainy weather during Fiscal Year 2005 06
Revenues are sufficient to fund expenditures for operations but are insufficient to fund
equipment replacement and to provide supplemental recreation funding
The Revitalization Authority is experiencing an increase in its tax increment revenues
due to new development and property sales The Shoreline Regional Park Community
is experiencing an increase in property tax increment revenue for the first time in three
fiscal years Both the Authority and Community have sufficient financial capacity to
meet ongoing operating costs
An 11 0 percent rate adjustment is adopted for the Water Fund due to a wholesale water
rate increase and increases in operating costs
The second year of a three year phase in of rate restructuring including a 10 0 percent
increase in revenues is adopted in the Wastewater Fund for Fiscal Year 2006 07 to
continue to move toward balancing ongoing revenues against expenditures based on
the cost of services and to fund a baseline level of annual capital maintenance projects
A 2 0 percent rate increase is adopted in the Solid Waste Fund for Fiscal Year 2006 07 to
fund cost associated with collection recycling and disposal
Reserves are generally in good condition There are reserve restructurings and
supplemental allocations
The Adopted Budget is designed to make investments in key areas but at a level
anticipated to be sustainable into the future The Five Year Forecast for the General
Operating Fund points out the need for continued careful expenditure management
Many staff members have contributed significantly to the preparation of this document
All department heads have shown the type of teamwork cooperative spirit and
1 17
Honorable City Council
July I 2006
Page 18
creativity necessary for this process to be successful I would particularly like to thank
Assistant City Manager Nadine Levin Finance and Administrative Services Director
Robert Locke Assistant Finance and Administrative Services Director Patty Kong and
Principal Financial Analysts Helen Ansted and Suzy Niederhofer for their assistance
with the Operating Budget I would also like to thank Police Lieutenant Max Bosel for
his assistance with the capital outlay process and the Document Processing and Copy
stant support in the preparation of this document
Kevin C Duggan
City Manager
KCD SN BUD
541 07 01 06L
Enclosures
1 18
Attachment A
MAJOR ACCOMPLISHMENTS
filSCAL YEAR 2005 06
Completed the Environmental Impact Report General Plan amendment and
Precise Plan for the Mayfield project
Completed construction of a new 2 million gallon Miramonte Reservoir
Began the Cuesta Park Annex master planning process
Completed design of Devonshire Park
Began construction of the new Senior Center
Facilitated development and completed design and building review for the
Charleston Plaza retail center
Completed construction of a public private project to supply landfill gas for
energy production to Alza Corporation
Initiated construction of the California Street Bryant Street parking structure and
completed lease negotiations with Longs Drugs
Secured 4 470 000 in grants to support various City initiatives such as the Stevens
Creek Trail the recycled water pipeline project and emission control devices fot
refuse and recycling trucks
Completed Fiscal Year 2006 07 budget process resulting in a balanced General
Fund budget and a funding strategy for the Retirees Health Insurance Program
Conducted the 2005 Mayor1s Youth Conference
Entered into an agreement with Coogle for City wide WiFi service
Completed creation of a new R4 High Density Residential Zone District
Received and pre Jared the Mobile Library Services vehicle to begin Mobile
Library Services in summer 2006
Completed a resident survey resulting in statistically significant resident ratings
on the importance of and satisfaction with City programs and services
1 19
Completed ADA Park Playground Improvement project construction at ackson
and Klein Parks and design of improvements at Thaddeus Rengstorff and Eagle
Parks
Secured over 225 000 in grant funding for increased Police Department traffic
enforcement and Alcoholic Beverage Control law enforcement the Mountain View
Police Activities League and the Dreams and Futures Program for at risk children
Completed the renovation and expansion of the Shoreline Golf Links Pro Shop
Began design of the Stevens Creek Trail overcrossing over Moffett Boulevard
Completed installation of landfill gas methane powered generators to provide
electrical power for the landfill gas flare station Shoreline irrigation pump station
and sewage lift station
Implemented Council action on a permanent Historic Preservation Ordinance
Coordinated planning of private development projects from design review
through construction including Palo Alto Medical Foundation campus El Camino
Hospital Downtown parking structure Avenidas Senior Day Health Care Facility
Casteo and BMW expansions downtown projects such as the Mountain View
Hotel and the R Club and numerous residential projects
Resolved the Clear Channel litigation successfully and negotiated a new ground
lease for Shoreline Amphitheatre
Completed the new Computer Training Center at the Library
Began offering a variety of new Library web based services such as downloadable
audio books e books and childrents electronic books and resources
Developed a replacement plan for the Fire Departments fleet of seven engines and
one ladder truck
Increased the number of Community Emergency Response Team volunteers
trained by over 200 percent from the previous year
Completed Year 2 of the Castro Street Tree Replacement project
Completed the trash receptacle COlllponent of the Downtown Infrastructure
Refurbishment project
1 20
Completed the initial phase of an evaluation of City properties for potential
additional playing fields
Continued analyzing potential sites and cost estimates for establishing one or more
additional community gardens
Received recognition for the fourth year in a row for ranking No 1 for like sized
agencies for enforcement against drunk driving
Began the new Community Police Academy a revamped modernized version of
the highly popular and successful Citizens Police Academy
Implemented a new document imaging system called t LaserFicher to make
documents more accessible through the Internet
Began redesign of the City s web site
Completed computer network enhancements for City facilities
Completed design and environmental review for the reconstruction of Shoreline
Boulevard within Shoreline at Mountain View Park
Facilitated the City s role in the completion of the Route 85 U S 101 Interchange
project improving traffic flow vehicle capacity and safety
Began evaluating opportunities for extending the Hetch Hetchy Trail
Continued design of a Permanente Creek pedestrian bicycle overcrossing over
U S 101
Completed construction of a new Golf Cart Bridge over Permanente Creek at
Shoreline Golf Links
Completed design of a demonstration bicycle boulevard from the Mayfield area to
Stevens Creek Trail
Completed Community Center Renovations to update and modernize public
spaces and staff offices including an ADA compliant public rest room extending
the operational life of the facility
Completed installation of pedestrian countdown signals at all City and State
owned traffic signals
1 21
Achieved an overall City recycling rat of 58 percent increasing yard waste
recycling by 17 percent and apartment and commercial recycling by 6 percent
Implemented business recycling programs at 50 companies a 25 percent increase
over the previous year
Adopted an ordinance relating to Campaign Finance and the Voluntary
Expenditure Limit Program to be enforced for the November 7 2006 General
Municipal Election
Planned and coordinated the t How To Decide If Elected Office is For You An
Orientation for Prospective Council and School Board Candidatestt in conjunction
with the Chamber of Commerce
Completed rezoning and a General Plan amendment and development project
approval of 274 300 Ferguson Drive
Completed processing of rezoning and General Plan amendments for the Southbay
Christian Center site 59 potential units and the 525 East Evelyn Avenue site
151 potential units
Completed processing of the Central Park Apartments rezoning and General Plan
amendment to allow 104 new affordable housing units
Completed a land use amendment to the Charleston East site in the North
Bayshore Precise Plan
Adopted the Affordable Housing Strategies that sets priorities for using affordable
housing funds
Completed and held the grand opening of the 120 unit San Antonio Place
efficiency studios project
Continued economic development strategies including outreach and corporate
visits an economic development sUl1lmit with North Bayshore businesses and a
hotel motel roundtable for managers operators
Completed the selection of artwork for the Senior Center and Downtown Parking
Structure and the installation of the Golf Club House Art
Completed Americans with Disabilities Act improvements to the City Council
Chambers
1 22
Provided staff support for the City Councilfs review of conducted energy device
Use Tasers by law enforcement agencies and medical marijuana dispensary
practices in other cities
Facilitated implementation of the first year of the Mountain View Leadetship
Academy
Completed lease terms with the operator of the Child Care Center
Prepared a new State mandated ethics and reimbursement policy related to City
Councilmember expenditures
Conducted harassment training City wide for all employees
Began labor negotiations with several employee unions
Converted to a paperless Patient Care Report for emergency medical services
resulting in increased quality assurance and efficiency
Implemented a new Center for the Performing Arts ticketing system
Continued expanding the Police Volunteers and Explorers Program in the Police
Department concluding 2005 with 65 volunteers and 14 explorers providing
5 244 hours of service
Continued to expand the Neighborhood and Business Watch Programs with over
80 different neighborhoods involved
COffi leted design of a new Shoreline Maintenance Facility
Began design of the new reclaimed water system for the North Bayshore Area
Began a retail recruitment to identify potential tenants for the Centennial Plaza
train station building based on the Councilts direction
Completed installation of a new traffic signal at Miramonte Avenue Barbara
Avenue to improve pedestrian access and safety
Completed the 2005 Urban Water Management Plan which provides a
comprehensive overview of Mountain View s current and future water supply
water demand conservation programs wastewater generation and plans to use
recycled water
1 23
Completed a Storm Water Master PlanI which evaluates the existing condition and
adequacy of the City s storm drain system and provides recommendations for
futureirnprovell1ents
Completed acquisition of property rights and relocated on site tenants to enable
completion of Stevens Creek Trail Reach 4 Segment 2 Yuba Drive to El Camino
Real
Completed the purchase of a residential property at 66 Devonshire Avenue to
allow completion of the Devonshire Park project
Certified three Mountain View businesses as green businesses under the County
wide Green Business Program for energy water and recycling conservation
achievements
e Sponsored two Project Sentinel housing workshops attended by over 100 eople
including a workshop for landlords apartment managers and a new workshop for
condo townhouse owners
AWARDS RECOGNITIONS
Received an award from the Coalition Against Teen Tobacco for efforts to prevent
underage tobacco usage
Received the Gold Leaf Award for Outstanding Arbor Day Activities from the
International Society of Arboriculture
Redesignated a Bicycle Friendly Community by the League of American Bicyclists
until 2008
Recognized as a Tree City USA for excellence in promoting planting and
maintaining the Cityts urban forest
Designated a Best Workplace for Commutersfl for the third year in a row by the
U S Environmental Protection Agency and the Department of Transportation
Received the Helen Putnam Award for Excellence from the League of California
Cities for the Teen Zone at the Library
Received the Northern California American Planning Association Award for
Implementation of the Rowhouse Guidelines
1 24
Recognized by the Sierra Club for le tdership in sU Jporting solar friendly
technologies
Received numerous Finance and Administrative Services awards including
The Government Finance Officers Association GFOA Award for Excellence
in Financial Planning and Distinguished Budget Presentation Award
The California Society of Municipal Finance Officers CSMFO Award for
Outstanding Financial Reporting Excellence in Operational Budgeting
Excellence in Public Comlllunications and Excellence in Capital Budgeting
SN 2 BUD
541 08 24 06R
1 25
Attachment B
ADOPTED MAJOR CITY GOALS FOR FISCAL YEAR 2006 07
Adopted May 9 2006
Complete Cuesta Park Annex Master Planning process
Conduct the 2006 Mayor s Award Program
Complete the Comcast cable television franchise extension
Develop a strategy to provide supplemental resources for park land
acquisition development
Retirees Health Insurance Program funding restructuring
Replace the City1s utility billing system
Process the application for redevelopment of the Hewlett Packard Mayfield site
Implement affordable housing strategies
Complete the South Whisman rezoning study
Continue processing of the Central Park Apartments rezoning and General Plan
amendment
Undertake a rezoning study for the ttNursery1 Marilyn Drive site
Undertake a rezoning study for the Pumpkin Patchn Grant Road Levin Avenue
Undertake a historic preservation survey
Market the Charleston East site
Complete design of the Community Center Child Care Center
Complete construction of the California Street Bryant Street Parking Structure
Begin construction of the Shoreline maintenance facility
Complete study of opportunities for extending Hetch Hetchy Trail
Construct Devonshire Park
Complete the design for and begin construction of the Permanente Creek
pedestrian bicycle ov rcrossing over U 5 101
Begin construction of Stevens Creek Trail overcrossing over Moffett Boulevard
1 26
Complete design and begin construction of the Stevens Creek Trail extension
Yuba Drive trail head to south of El Camino Real
Implement a marketing strategy for the redevelopment of downtown City owned
properties
Complete construction of a demonstration bicycle oulevard route and continue
review of additional potential bicycle boulevard routes
Begin construction of the North Bayshore Area recycled water project
Initiate the Stevens Creek Trail design EI Camino Real to Sleeper Avenue and
Dale Avenue Heatherstone Way
Design construct Sierra Vista Park
Complete construction of the new Senior Center facility
Complete reconstruction of Shoreline Boulevard within Shoreline at Mountain
View Park
Continue Moffett Boulevard Highway 101 Gateway property acquisition efforts
Complete construction of the Graham Reservoir well playing fields project
Develop a strategy to invest in energy conservation measures to reduce ongoing
operating costs including an evaluation of renewable energy opportunities
Fire Station 5 design
Replace Fire engine fleet
Complete preparation of a Recreation Strategic Plan
Complete evaluation of City properties for potential additional playing fields
Explore ossible locations cost estimates for establishing one or more additional
community gardens
Implement the Library materials handling system and new identification
technology
Evaluate the cost and benefit of Police in car video system
SNjBUD
541 06 01 06A E
1 27
1 28
EXHIBIT 2
TOTAL FUND EEXPENSDITU
AUDITED ADOPTED ADOPTED
ACTUAL BUDGET UNAUDITED BUDGET
2004 05 2005 06 2005 06 2006 07
GENERAL OPERA llNG t UND 65 515 433 72 710 340 70 386 083 78 539 968 I
GF BUlLDING SERVICES 2 329 419 2 688 919 2 968 816 3 886 815
GF SHORELINE GOLF LINKS 3 344 077 3 693 112 3 575 132 4 009 245
GF RESERVES 14 866 327 22 931 818 14 787 001 44 797 786
GAS TAX 1 082 290 1 465 720 1 465 720 1 062 982
CONVEYANCE TAX 3 267 424 4 953 66 4 953 668 5 881 089
BELOW MARKET HOUSING 108 782 42 069 182 427 108 902
HOUSING IMPACT 0 0 0 0
TRANSrr ORlhNTED DEVELOPMENT 0 0 0 3 293
REVITALIZATION AUTHORITY 4 624 163 4 226 337 6 667 379 3 459 565
BENEFIT ASSESSMENT DIS llUCT 421 433 365 563 1 983 663 618 343
SUPPLEMENTAL LAW ENtRCMNT 61 270 93 337 81 532 99 870
C D B G 1 846 228 1 987 062 1 228 180 1 147 655
LOCAL LAW ErNCMT BLOCK GRT 108 188 0 14 870 0
CABLE TELEVISION 712 489 735 412 767 440 763 100
SHORELINH COMMUNITY 26 326 972 25 662 454 31 374 087 19 208 361
STORM DRAIN CONSTRUCTION 26 007 26 000 26 000 225 000
PARK LAND DEDICATION 1 095 041 76 468 1 816 977 136 341
WATER 26 710 955 20 174 131 20 231 807 19 948 508
WASTEWATER 12 664 675 14 251 444 13 473 701 16 370 367
SOLID WASTE 7 940 448 8 968 007 8 869 203 10 332 057
EQUiPMENT MAINTENANCE 2 852 846 4 085 649 3 453 013 8 416 619
WORKERS COMPENSATION 1 601 869 1 558 000 1 514 061 2 661 000
UNEMPLOYMENT 88 128 80 000 38 256 80 000
LIABILITY 687 260 1 415 550 1 202 363 3 312 550
RETIREES HEALTH 1 020 461 1 148 804 1 140 369 1 285 744
EMPLOYEE BhNbFITS 49 926 O8 O40 48 585 112 576
TOTAL 17 352 111 193 447 904 192 250 333 226 467 736
1 29
EXHIBIT 3
GENERAL OPERATING FUND REVENUES
FISCAL OPERATING CHANGE
YEAR REVENlJh tlOM PRIOR YEAR
1997 98 67 027 000 3 9
1998 99 67 900 000 1 3
1999 2000 74 712 000 1 O O
2000 01 82 708 000 10 7
2001 02 72 631 000 12 2
2002 03 70 736 000 2 6
2003 04 71 779 000 1 5
2004 05 73 630 000 1 2 6
2005 06 78 913 000 1 7 200
2006 07 80 522 000 1 2 O
Unaudited
Adopted
1 The Fiscal Year 2006 07 Adopted Budget separates revenues related to
building activity from the General Operating Fund for accounting purposes
For comparison purposes this change has been reflected in the two prior
fiscal years
1 30
EXHIBIT 4
GENERAL OPERATING FUND EXPENDITURES
tlSCAL OPERA11NG CHANGE
YEAR EXPENDITURES FROM PRIOR YEAR
1997 98 54 056 000 6 6
1998 99 58 341 000 7 9
1999 2000 59 846 000 2 6
2000 01 62 057 000 I 3 700
2001 02 67 281 000 8 4
2002 03 66 340 000 1 4
2003 04 65 477 000 1 3
2004 05 65 515 000 1 0 1
2005 06 70 386 000 1 7 4
2006 07 78 540 OOO 1 1 i 6
Unaudited
Adopted
1 The Fiscal Year 2006 07 Adopted Bud et separates expenditures related to
building activity from the General Operating Fund for accounting purposes
For comparison purposes this change has been reflected in the two prior
fiscal years
1 31
TOTAL FUND REVENUES
mmmmm ii r ii iliiiiiiiii li liiii liimjitilmim j 1 11 1 i 1 ij 1 i 1 jj 1j j1t j j1f j 1 1 1j 1j j 111 1 11
Property Taxes
Sales Tax
Other Revenues WZ6
I 1 1
mIl 04 05 Actual
05 06 Adopted
II 06 07 Adopted
Dollars in
Thousands
I I 1
40 000 60 OOO
Loan Repayments I I Il I Il jll II 1111 1 I i l I
o
1
20 000 80 000 100 000 120 000
Actual Adopted Adopted Percent
Revenue Category 2004 05 2005 06 2006 07 Chan
Property Taxes 36 353 120 39 719 268 43 960 759 10 7
Sales Tax 14 851 751 15 607 048 16 908 210 8 3
Other Local Taxes 10 063 003 9 219 394 10 168 148 10 3
Use of Money and Property 15 838 186 14 807 762 16 722 361 12 9
Other Revenues
Licenses Peuuits 6 945 512 6 158 265 6 285 276 2 1
Fines Forfeitures 613 664 645 000 545 810 15 4
Intergovernmental 10 098 296 3 836 057 3 812 379 0 6
Charges for Current Services 38 546 239 40 962 969 44 800 913 9 4
Other Revenues 9 320 417 1 675 354 1 673 101 0 1
Interfund Revenues Transfers 48 613 117 29 208 O90 59 717 734 104 5
Loan Repayments 2 145 233 2 830 491 3 028 178 7 0
TOTAL 193 388 538 164 669 700 207 622 869 26 1
Percent Change From Prior Year Adopted to CU1Tent Year Adopted Budget
1 32
GENERAL QPERATING FUNO REVENUES
Property Taxes
Sales Tax
Other Local Taxes
Use of Money
Property
Other Revenues
Loan Repayments
o 5 000 10 000 25 000
111 04 05 Actual
05 06 Adopted
I m 06 07 Adopted
Dollars in
Thousands
Actual Adopted Adopted Percent
Revenue Catelorv 2004 05 2005 06 2006 07 Chan
Property Taxes 15 502 372 19 749 697 21 769 935 10 2
Sales tax 14 851 751 15 607 048 16 908 210 8 3
Other Local Taxes 7 376 423 7 209 394 8 148 148 13 0
Use of Money and Property 9 128 049 8 374 489 10 134 947 21 0
Other Revenues
Licenses Permits Fees 3 153 045 3 350 573 3 447 503 2 9
Fines Forfeitures 613 664 645 000 545 810 15 4
Intergovernmental 5 502 787 972 680 1 112 105 14 3
Charges for Current Services 2 556 756 2 538 266 2 662 779 4 9
Other Revenues 1 526 669 1 186 854 1 140 251 3 9
Interfund Revenues Transfers 11 358 673 12 085 232 12 592 717 4 2
Loan Repayments 2 059 753 2 059J54 2 059 754 0 0
TOTAL 73 62J 942 73 778 987 80 522 15 Q 1
Percent Change From Prior Year Adopted to Cunent Year Adopted Budget
1 33
OTHER FUND REVENUES
Property Taxes
IlliJ 04 05 Actual
05 06 Adopted
III 06 07 Adopted
Other Revenues
DoHars in
Thousands
Loan Repayments III IjIIIIIIII1IIIII11111111111 11111II lllllljII IIIII1II1II ilIiiIIIIii11111 III llll Ill il llllil IlII11111 III
o 20 000 40 000 60 000 80 000 100 000
Actual Adopted Adopted Percent
Revenue Cate20rv 2004 05 2005 06 2006 07 Change
Property Taxes 20 850 748 19 969 571 22 190 824 11 1
Other Local Taxes 2 686 580 2 010 000 2 020 000 0 5
Use of Money Property 6 710 137 6 433 273 6 587 414 2 4
Other Revenues
Licenses Permits Fees 3 792 467 2 807 692 2 837 773 1 1
Intergovennnental 4 595 509 2 863 377 2 700 274 5 7
Charges for Current Services 35 989 483 38 424 703 42 138 134 9 7
Other Revenues 7 793 748 488 500 532 850 9 1
Interfund Revenues and Transfers 37 254 444 17 122 858 47 125 017 175 2
Loan Repayments 85 480 770 739 968 424 25 6
TOTAL 119 758 596 90 890 713 127 100 710 39 8
Percent Change From Prior Year Adopted to Current Year Adopted Budget
1 34
TOTAL FUND REVENUES
FISCAL YEAR 2006 07
Loan Repayments
3 028 000
Property Taxes
43 961 000
Other Revenues
116 83 6 000
Sales Tax
16 908 OOO
Other Local Taxes
10 168 000
Total Fund Revenues 207 623 000
Use of Money
Property
16 722 000
GENERAL OPERATING FUND REVENUES
FISCAL EAR 2006 07
Loan Repayments
2 060 000 Property Taxes
Other Revenues 21 770 OOO
21 501 000
Sales Tax
16 908 000
Use of Money
Property
10 135 000
Other Local Taxes
8 148 000 Total General Fund Revenues 80 522 000
135
TOTAL FUND EXPENDITURES
Operating Expenditures
imii i11 1m im m llinn 1m 1m 1m I llI I T n l Tim 1 irmmm ifin it l it i j j i IIIIi
1
CapItal Pro1ects J
lflW Wi llliili Ii Ii I IIiI 1 I Debt Service
rIll iii 1 i 1 ii Ii Loan Repayments ji
i I IIil 1111 1I IIIIII I111I II
Transfers
jl U
o 25 000 SO OOO
IiliD 04 05 Actual
fiI 05 06 Adopted
EI 06 07 Adopted
Dollars in
Thousands
ilI i I I I I 1 i1 1111I I il1 i il
75 000 100 000 125 000 150 000 175 000
Actual Adopted Adopted Percent
Expenditure Category 2004 05 2005 06 2006 07 Change
Operating Expenditures 113 402 594 138 925 834 150 113 838 8 1
Fund Administration Charges 8 291 051 8 800 384 9 044 640 2 8
Capital Projects 30 328 041 21 756 085 15 357 441 29 4
Debt Service 7 075 686 8 184 984 8 178 58S 0 1
Loan Repayments 2 074 415 2 075 242 2 669 855 28 7
Transfers 18 180 324 13 705 375 41 103 377 199 9
TOTAL 179 352 111 193 447 904 226 467 736 17 1
Percent Change From Prior Year Adopted to Current Year Adopted Budget
1 36
TOTAL OPERATING EXPENOITURES
Ci0 Counci I1II11II1 iIi1111111111111I11 11111111111111111 1I11 11111j111111 11111111111111111111 IjIII11rII1I1II jj CIty Clerk L
i j m U 11 j1 i1 i 1 jW 1 11 1 W 11 1 j1 1 1 1i 1 11f1im i1 f1 CIty Attomey II
ij ll ll I IIIII Ilillil llfl lll I I I I I fll l I IiIIIIIIillllll I II I r I filII III
Empl 1mimWjj11j11 11 11m 11 11 WW1 1 11rmWWll 1 11 11 11rww 11f1WW 11 m
Finance Adntin Services IIIlilillIIII IIIII111111111 lIIIililiIlllil IIII IIIIII lilll l Il
Commumo o 1111iwiIJ1j l1lli t i II IIIjIIl1 IljI ljl 1i tiJ jjij ii 1 i i
I i 1 i11i1ii1111iIt1
mm 04 05 Actual
FBI 05 06 Adopted
EI 06 07 Adopted
Ie Dollars in
Thousands
o 5 000 10 000 15 000 20 000 25 000 30 000 35 000 40 000
Actual Adopted Adopted Percent
Denarbnent 2004 05 2005 06 2006 07 Change
City Council 141 109 199 694 243 730 22 1
City Clerk 378 472 458 403 623 758 36 1
City Attorney 1 841 862 1 233 731 1 356 852 1 O O
City Manager 1 859 961 1 991 937 1 952 858 2 0
Employee Services 1 063 323 1 289 263 1 278 757 0 8
Finance and Admin Srvcs 8 266 485 9 914 891 10 526 607 6 2
Connnunity Development 4 931 386 6 979 200 7 954 328 14 0
Public Warks 32 159 461 36 338 275 38 428 504 5 8
Community Services 13 145 945 15 252 453 16 183 658 6 1
Library Services 3 860 636 4 143 249 4 398 994 6 2
Fire 14 075 886 15 207 668 15 935 370 4 8
Police 21 208 642 23 083 151 24 033 448 4 1
Non Departmental Operating 10 469 426 22 833 919 27 196 974 19 1
TOTAL 113 402 594 138 925 8 4 150 113 838 81
I
Percent Change From Prior Year Adopted to Current Year Adopted Budget
1 37
GENERAL OPERATING FUND EXPENDITURES
City Council I 1 ij l im mmm i1 j ij 1 l 1 ijm i1m 1 i1 m I l m
EmPIOy e serv ces tljtlIll JJ Wl lIiiIiil lIi I lIIIii illIiIiiIi I llill 1Ii IiIIIIi I lIi I IiiIiII IIIIi I ilIIii FInance Adnun ServIces
f
Connnunity Dev lopment f tIJltlltt 11111I1I111I11I1I11I11I11I111I1I111I11I11111I1111111111 1111111 11111 llll1 PublIC Works
l n
1 l l
Community SerVices 4r f4l
L b S
l i i i i i
1 rary ervlces JJl1JJJJJiJ J1J1JJlljj f i Ii1 I I Ill i Iii I I IiI I i I I I I FIre W r P I
l lrd i i l 1 L 1 1 1 1
Police iiiffww W
Non Deparlu1ental j 1 1 j I j 1r i
1m 04 05 Actual
m 05 06 Adopted
EI 06 07 Adopted
Dollars in
Thousands
o 5 000 10 000 15 000 20 000 25 000
Actual Adopted Adopted Percent
Department 2004 05 2005 06 2006 07 Change
City Council 141 109 199 694 222 330 11 3
City Clerk 378 472 458 403 453 758 10
City Attorney 1 090 234 1 193 731 1 304 852 9 3
City Manager 1 065 572 1 060 300 1 117 857 5 4
Employee Services 1 061 255 1 231 263 1 229 757 0 1
Finance and Admin Srvcs 5 512 781 6 309 258 6 757 743 7 1
Community Development 3 323 995 4 215 595 2 548 739 39 5
Public Warks 6 326 979 7 113 952 7 588 069 6 7
Community Services 8 877 950 10 203 464 10 932 505 7 1
Library Services 3 860 636 4 078 649 4 292 494 5 2
Fire 12 947 066 13 834 032 14 280 218 3 2
Police 20 849 461 22 454 932 23 573 653 5 0
Non Departmental 2 409 342 3 045 986 4 237 993 39 1
TOTAL 67 844 852 75 399 259 78 539 968 4 2
Percent Change From Prior Year Adopted to Current Year Adopted Budget
Note FY04 05 Actual and FY05 06 Adopted numbers include Building Services
1 38
TOTAL FUND EXPENDITURES
FISCAL Y AR 2006 07
Transfers 41 103 000
Loan Repayments
2 670 000
I
I
I
Debt Service
i
8 179 000
Capital Projects
15 357 000
Operating
Expenditures
150 114 000
Fund Administration
Charges 9 045 000 Total Fund Expenditures 226 468 OO
GENERAL OPERATING FUND EXPENDITURES
FISCAL EAR 2006 07
r
Debt Service
1 020 000
Self Insurance
Transfers 2 618 000
lASdupmpoinrt
Departments
11 686 000
J
Community
Development
2 549 000
c
Public Works
7 588 000
Public Safety
37 854 000
C i C
oC oC c i
I
i cl c i cl i
I
t
I I I I 4 I I 4 4 I
s 1 1 1 1 1
I
I I I 4 I 4 4
t 1J i c i c I
t 1
4 I C 4
1
4
t t
I
Community Services
10 933 000
Library Services
4 292 000
Total General Fund Expenditures 78 540 000
1 39
CITY OF MOUNTAIN VIEW
RESOLUTION NO 17095
SERIES 2006
Ceruned to be a True Copy of the Orlglno
Dated 4Jt o Deputy City Clerk
A RESOLUTION ADOPTING THE FISCAL YEAR 2006 07 BUDGET
WHEREAS the City Council held duly noticed meetings or Stlldy Sessions on
February 21 April 4 April 18 May 2 and May 9 2006 and held duly noticed public
hearings on March 28 April 75 June 6 arid June 13 2006 and hea d all persons wishing
to be heard regarding said proposed budgets
The City Council considered these
comments and deliberated the City Manager s proposed budget I
NOW THEREFORE BE IT RESOLVED by the City Council ofthe City of
Mountain View as follows
1 The City of Mountain View proposed budget in the amount of 190 150 638
as recommended by the City Manager plus any amendments approved by the City
Council on June 13 2006 on file in the City Clerk s Office including the Fund Schedules
Section of the Proposed Budget is hereby adopted as the Fiscal Year 2006 07 budget of
this agency
2 The City Council appropriate 14 096 441 for the Fiscal Year 2006 07 Capital
Improvement Program
3 The City Council as included appropriations sufficient to meet all its bonded
debt service obligations
4 Except for continuing appropriations for capital improvement projects not
yet completed Community Development Block Grant programs grant funding legal
cases and other expendihlres lawfully encumbered or accrued all other unexpended
appiopriations shalllapse at the end of the fiscal year in accordance with City Charter
Section 1105
5 Appropriations as needed from investment earnings and other program
income received on grant funds are hereby authorized
6 Appropriations in the compensated absence reserve are hereby authorized as
needed for vacation and sick leave payments to employees during Fiscal Year 2006 07
7 Appropriations for the Police Asset Forfeiture Fund are hereby authorized up
to the uncommitted cash balance iri the Police Asset Forfeiture Fund
8 Appropriations in the Workers Compensation Fund and Unemployment
Fund for Workers Compensation and unemployment claims payments respectively
are hereby authorized as needed In addition any ergonomlcs funding remaining in
the Workers Compensation fund is authorized to be carried over to the next fiscal year
9 Appropriations in the Retirees Health Fund and the Employee Benefits Fund
are hereby authorized as needed to be funded by the contributions of the City
employees and retirees
10 The City Manager or designee is authorized to increase appropriations in the
Cable Television Fund for transfers that are calculated on franchise fees received and
annually tebudget the remaining balance of the miscellaneous maintenance funds
1 40
11 Teh City Manager or designee is authoriz d to increase appropriations for
specifi retail and golf lesson expendihires 0 f the Shoreline Golf Links operations that
are ffset by retail sales and golf lesson revenues
12 The Finance and Administrativ Services DIrector is hereby authorized to
adjust tr nsfers from the General Non Operating Fund to the General Fund Reserve to
the policy level based upon reserve policy percentage of final adopted expenditures
13 The Finance and Admi strative Services Director is hereby authorized to
make adjust ents and corrections to budgeted amounts for reasons such
as a ameridments adopted by City Council b final benefit cQverage costs c final
represented and nonrepresented employee compensation costSj d adjustments
between funds and departments for internal service charges and administrative over
head reimburaementsi e modifications to revenue and appropriations for the actual
Public Library Fund grant amount received and f other corrections as necessary lne
Finance and Administrative Services Director is authorized to determine the budgeted
amounts for implementation of the decisions made at the public hearings and will
report the final adopted budget and anyreconciling changes in the compilation of the
budget to the City Carmeil by an informational memorandum and will file said final
adopted budget with the City Clerk s Office
TIle foregoing Resolution was regularly introduced and adopted at a Regular
Meeting of the City Council of the City of Mountain View duly held on the 13th day of
June 2006 by the following vote
AYES C01lIlcilmembers Kasperzak Macias Means Pear and Mayor
Galiotto
NOES Councilmember Perry
ABSENT Councihnember Neely
NOT VOTING None
A l bST APPROVED
NICK GALIOnO
MAYOR
ANGELITA M SALVADOR
CITY CLERK
I do hereby certify that the fortgoing resolution was
passed and adopted by the City Council of the City of
Mountain View at a Regular Meeting held on the
13th day of June 2006 by the foregoJng VO
City Clerk
City of Mountain View
HMA 9fRESa
530 06 13 06R
1 41
ertlfled to be a True Copy of the Original
aled 6 6 a
I Jjep
MOUNTAIN VIEW REVITALIZATION AUTHORITY MVRA
RESOLlJ110N NO RA 192
SERIES 2006
A RESOLUnON ADOPTING THE FISCAL YEAR 2006 07 BlDGET
WHEREAS the MVRA Boatd of Directors Board held a duly noticed Study
Session on May 2 2006 and held duly noticed public hearings on June 6 and June 13
2006 and heard all persons wishing to be heard regarding said proposed budgets
NOW THEREFORE BE IT RESOLVED by tlle Board of the Mountain View
Revitalization Authority as follows
1 The Mountain View Revitalization Authority proposed budget in the amount
of 3 459 634 as recommended by the Authority Manager plus any amendments
approved by the Board on une 13 2006 on Hle in the City Clefk t
s Office I is hereby
adopted as the Fiscal Year 2006 07 budget of this age cy
2 The Board has included appropriations sufficient to meet all its bonded debt
obligations
3 Except for continuing appropriations for capital improvement projects not
yet c mpleted and other expenditures lawfully encumbered or accrued all other
unexpended appropriations shall lapse at the end of the fiscal year
4 The Treasurer Finance and Administrative Services Director is authorized to
adjust the Housing Set Aside appropriation based on the applicable property tax
received
5 The Treasurer Finance and Administrative Services Director is hereby
authorized to make adjustments and corrections to budgeted amounts for reasons such
as 1 amendments adopted by the Board 2 final benefit coverage costs 3 final
represented and nonrepr sented employee compensation costs 4 adjustments
between funds and departments Jor internal service charges and administrative
overhead reimbursements and 5 other corrections as necessary lbe
Treasurer Finance and Administrative Services Director is atlthorized to determine the
hudgeted amounts for implementation of the decisions made at the public hearings and
will report the final adopted budget and any reconciling ch ges in the compilation of
he budget to the Board by an informational memorandum and will file said final
adopted budget with the City Clerk s Office
1 42
The foregoing Resolution was regularly introduced and adopled at a Regular
eeting of the Mountain View Revi6ilization Authority duly held on the 13th day of
June 20Q6 by the following vote
AYES Board members Kasperzak Macias Means Pear and President
Galiotto
NOES Board qtember Perry
ABSENT Board member Neely
NOT VOTING None
A l l EST APPROVED
NICK GALIO rrO
PRESIDENT
ANGELITA M SALVADOR
SECR TARY
I do hereby certify that the foregoing resolution was
passed and adopted by the Mountain View Revitalization
Authority at a Regular Meeting held on the 13th day of
uoe 2006 by the foregoing vote
Secretary
Mountain View RevihlUzation Authority
HMA 9 RESO
530 06 13 06R 2
1 43
ertmed to be a True co r e Original
Jated tho
MOUNTAIN VIEW SHORELINE REGIONAL PARK cOM rf cS ty Clerk
RESOLutION NO 5 129
SERIES 2006
A RESOLUTION AIDlN0G1 lHE FISCAL YEAR 2006 07 BUDGET
WHEREAS the SRPC Board of Directors Board held a duly noticed Study
Session on May 2 2006 and held duly noticed public hearings on June 6 nd June 13
2006 and heard all persons wishing to be heard regarding safd proposed budget
NOW THEREFORE BE IT RESOLVED by the Board of the Mourttain View
Shoreline Regional Park Community faolosws
1 The Mountain View Shoreline Regional Park Community proposed budget in
the amount of 17 722 611 as recommended by th Community Manager plus any
aIl1 ndments approved by the Board on June 13 2006 on file in t e City Clerk s Office
is hereby adopted as the Fiscal Year 200706budget of this gency
2 The Board appropriate funding in the amount of 118771000 for the Fiscal
Year 2006 07 Capital Improvement Program
3 The Board has included appropriations sufficient to meet all its bonded debt
obligations
4 Except for continuing appropriations for capital improvement projec s not
yet completed legal cases and other expenditures lawful1y ericum ered or accrued all
other expended appropriations shall lapse at the end of t e fiscal year
5 e Finance and Administrative Services Director is hereby authqrized to
adjust appropriations as necessary for payments to the County according to the
property tax sharing agreement between tl e Coriununity and the County
6 The Treasurer Finance and Administrative Services Director is hereby
authorized to make adjustments and corrections to budgeted amounts for reasons such
as 1 amendments adopted by the Board 2 final benefit coverage costs 3 final
represented and nonrepresented employee compensation qsts 4 adjustments
between funds and departments for internal service charges and administrative
overhead reimbursements and 5 other corrections as necessary The Treasurer
Finance and Administrative Services Director is authorized to determine the budgeted
amounts for implementation of the decisions made at the public hearings and will
report the final adopted budget and any reconciling changes in the compilation of the
budg t to the Board by an informational memorandum and will file said final adopted
budget with the City Clerk s Office
1 44
The foregoing Resolution was regularly introduced and adopted at a Regular
Meeting of the Mountain View Shoreline Regional Park COl unity duly held on the
13th day of June 2006 by the following vote
AYES B08rd lLembers Kasperzak Macias Means Pear and President
Galiotto
NOES oard l1lember Perry
ABSENT Board member Neely
NOT VOTING None
AlTEST APPROVED
ANGELITA M SALVADOR
SECRETARY
2A
NICK GALlO 10
PRESIDENT
I do hereby certify that the foregoing resolution was
pas5e and adopted by the Mountain View Shoreline
Regional Park Community at a Regular Meeting held on
he 13th day of June 2006 by the foregoing vote
L J
Secretary
Mountain View Shoreline Regional Park Community
HMA 9 RESO
530 06 13 06R l A
1 45
CITY OF MOUNTAIN VIEW
RESOLUTION NO 17096
SERIES 2006
e Original
DalCd JdJI I I
Depu t
A RESOLtJ110N A1D1NOGl
THE FISCAL YEAR 2006 07 AelJl OPRIATIONS LIMIT
WHEREAS Article XlrIB of the Constitution of the State of California requires that
total annual appropriations of the City ofMountain View funded from the pplicable
proceeds of taxes shall not exceed the appropriations limit of the City fdr the prior fiscal
year adjusted for specifi d changes and
WHEREAS this Arti le requireB the City to establish its appropriations limit by
resolution each fiscal year at a regularly scheduled meeting or at a noficed special
meeting before the beginning of each fiscal year and
WHEREAS the City Finance and Administrativ Services Department has
prepared the budget docume tation as intended by Article XIIIB of the California
Constitution and l1as made lscLh documents available for public review
NOW THEREFORE BE IT RESOLVED that the City Council of tIle City of
Mountain View hereby adopts the appropriations limit for Fiscal Year 2006 07 of
160r562 382 for those funds subject to the appropriations limit
The foregoing Resolution was regularly il1troduced and adopted at a Regular
Meeting of the City Council of the City of Mountain View duly held on the 13th day of
June 2006 by the following vote
AYES Councilmembers Kasperzak Macias Means Pear and Mayor
Galiotto
NOES Councilmember Perry
ABSENT Councilmember Neely
NOT VOTING None
A 1 EST APPROVED
ANGELITA M SALVADOR
CITY CLERK
h 4
NICK GALIOJ rO
MAYOR
I do hereby certify that the foregoing resolution was
passed arid adopted by the City Council of the City of
Mountain View at a Regular Meeting held on the
13th day of June 2006 by the foregoing vote
Ik City Clerk
City of Mountain View
HMA 4 RESO
530 06 13 06R 3 1 46
TM
GO VR J 11 IT rJANC 0 C S ASSOCAT 0 j
Distingu ished
Budget Presentation
Award
PRESENTED TO
City of Mountain View
California
tN
Executive Director
For the Fiscal Year eginning
July 1 2005
President
1 47
1 48
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NOTES
This page intentionally left blank
1 50
General Notes
These notes explain the format and conventions used for each Department Summary
that appear in the following section of this document
A prganizational Charts
Included for each deparbnent is an overview of the functions and responsibiliti s
of the department as well as the organizational structure of the department A
City wide organizational chart is included prior to the transmittal memo in this
document
B Performance Measures Workload Measures
I cluded on each department text page see below description is a list of
performance and workload measuJes by program Because the process of
creating a sound performance measurement system continues to evolve some
performance workload measures are noted as being 1 discontinued
Performance Workload Measures are clearly tied to Departmental Functions If
a Department l Function has a Performance Workload Measure tied to it it is
noted in parenthesis with an Mil and the Performance Workload Measure
number s following For example M I 2 3 Performance Workload
Measures which are being discontinued are not tied to a Departmental Function
Please note that Deparbnental Functions are long term goals and therefore tied
to continuing Performance Workload Measures while DeparLlllental
Goals Strategies are short term in nature
c Text Pages
1 Centered at the top of the page is a title identifying the Department or
Program name and whether it is the Departillent SUlllillary or a Program
Summary
2 Each text page identifies the manager mission statement functions and
major goals strategies for Fiscal Year 2006 07 as well as any major changes I
for the Deparbnent or Program Functions are the long term goals of the
Deparbnent or Program and are tied to performance measures Major
Goals Strategies are short term goals targeted to be achieved for that Fiscal
Year
2 1
Genera Noles
Continued
D Numerical Page
1 The listed number of positions for each Department or Program represents
the maximum number of permanent budgeted positions that can be filled
tlPart Time HourlyU positions identify the number of full time equivalent
positions budgeted to be filled by hourly personnel Contract personnel are
not included in this listing
2 Positions listed in the 112004 05 Adjusted1t column are those positions actually
approved in the adopted budget that year plus any adjusllnents made mid
year Positions listed in the 1 2005 06 Adopted column are those positions in
the 2004 05 Adjusted column plus position changes adopted in Fiscal Year
2005 06 Positions listed in the 2006 07 Adopted colullll1 are those positions
in the 2005 06 Adoptedll column plus any amendments or adjustments made
mid year and any changes Adopted for Fiscal Year 2006 07
3 Salaries and wages are calculated using the employees actual pay plus any
potential mid year step increases Hourly positions are also calculated at 5th
step of the position classification except those hourly positions in Recreation
which are calculated at 3rd step due to the seasonality of the positions
2 2
CITY COU CIL
The City Council is the legislative and policy
making body for the City having responsibility
for enacting City ordinances appropriating
funds to conduct City business and providing
policy direction to administrative staff
There are eight standing City Council
committees each with three members From
time to time special purpose committees are
also formed In addition Councilmernbers
represent the City and serve on numerous
regional agencies and organizations
The City Council meets at 6 30 p m on the
second and fourth Tuesday of each month in the
Council Chambers located in City Hall
500 Castro Street The times and places of City
Cormeil committee meetings and the meetings
of outside agencies on which Councilmembers
serve can be obtained from the City Clerkls
Office
CITY COUNCIL
Councilmembers Term Expires
Nick Galiotto Mayor
Gregory Perry Vice Mayor
R Michael Kasperzak Jr
Laura Macias
Tom Means
Matt Neely
Matt Pear
2009
2007
2007
2009
2009
2007
2009
STANDING COMMITTEES
Appointments Review
Committee CARe
Perry Chair
Galiotto
Neely
Finance Investment Review
Committee CFC CIRC
Perry Chair
Means
Pear
Moffett Field Complex Committee CMFC
Pear Chair
Galiotto
Kasperzak
Neighborhoods Committee CNC
Galiotto Chair
Means
Neely
Procedures Committee CPC
Kasperzak Chair
Macias
Pear
Technology Committee CXC
Neely Chair
Galiotto
Macias
Transportation Committee CTC
Macias Chair
Kasperzak
Perry
Youth Services Committee CYSC
Means Chair
Neely
Perry
2 3
CITY COUNCIL
DEPARTMENT SUMMARY
DEP AlR1 1ENT MANAGER CITY CLERK
DEPARTMENT MISSION STATEMENT
To set policy that governs the City in a manner which is both financially sound as well as responsive to
the needs and concerns of the community
DEPARlMENT FUNCTIONS
Serve as Board of Directors for the Mountain View Shoreline Regional Park Community the
Mountain View Revitalization Authority and the City of Mountain View Capital Improvements
Financing Authority
Participate in regional boards and agencies which directly affect the City of Mountain View and the
needs and interests of the citizens
Adopt the annual budget and Five Year Capital Improvement Program
Meet annually in study sessions with each advisory commission committee
Participate in the City s Corp rate Visitation Program
MAlOR CITY GOALS SlTRA hGIES FOR FI12CAL YEAR 2006 0
Complete Cuesta Park Annex Master Planning process
Conduct the 2006 Mayor s Award Program
Develop a strategy to provide supplemental resources for park land acquisition development
Process the application for redevelopment of the Hewlett Packard Mayfield site
Complete the South Whisman rezoning study
Undertake a rezoning study for the Nursery Marilyn Drive site
Undertake a rezoning study for the Pumpkin Patch Grant Road Levin Avenue site
Market the Charleston East site
Implement affordable housing strategies
Complete construction of the Graham Reservoir well playing fields project
Complete design and begin construction of the Stevens Creek Trail extension Yuba Drive trail head
to south of El Camino Real
2 4
CITY COUNCIL
DEPARTMENT SUMMARY
Continue Moffett Boulevard Highway 101 Gateway property acquisition efforts
Complete construction of the new Senior Center facility
Complete construction of the California Street Bryant Street Parking Structure
Construct Devonshire Park
Complete evaluation of City properties for potential additional playing fields
MAlOR PROGRAM CHANGES
General Operating Fund
Procedures Committee Recommendations
Provides additional funding for travel and training office supplies and team
building Provides more resources for Council training
General Non Operating Fnnd
Newly Elected Council Per Term Allowance Limited Period Funding
Per Council Policy A 2 each Councilmember is to receive an allowance of
3 800 per term for certain types of office equipment necessary to allow
Councilmembers to perform their elected official duties and communicate with the
public and staff Providefundingfor tools for effective communication
Council Appointee Performance Evaluations Limited Period Funding
Provides funding for outside assistance with appointee performance evaluations
AMS BUD
LHP 402 01
2 5
11 200
11 400
10 000
CITY COUNCIL
DEPARTMENT SUMMARY
2004 05 2005 06 2006 07
POSITIONS ADJUSTED ADOPTED ADOPTED
Mayor 1 1 1
Councilmember 6 6 6
Total Permanent 7 7 7
Total Part Time Hourly 0 0 0
TOTAL POSITIONS 7 7 7
2004 05 2005 06 2006 07
EXPENDITURE SUMMARY ACTUAL ADOPTED ADOPTED
Salaries Wages and Benefits p 93 429 113 334 124 820
Supplies and Other Services 47 680 86 360 118 910
Capital Outlay 0 0 0
Interfund Expenditures 0 0 0
TOTAL EXPENDITURES 141 109 199 694 243 730
2004 05 2005 06 2006 07
FUNDING SOURCES ACTUAL ADOPTED ADOPTED
General Operating 141 109 199 694 222 330
General Non Operating 0 0 21 400
TOTAL FUNVING 141 109 199 694 243 730
2 6
CITY COUNCIL
DEPARTMENT SUMMARY
DETAILED EXPENDITURES
2004 05 2005 06 2006 07
PERSONNbL ACTUAL ADOPTED ADOPTED
Salaries 43 605 43 500 43 500
Wages 1 663 0 0
Benefits 48 161 69 834 81 320
93 429 113 334 124 820
2004 05 2005 06 2006 07
SUPPLlliS AND SERVICES ACTUAL ADOPTED ADOPTED
Materials and Supplies 11 150 9 790 10 790 1
Maintenance and Operations 0 400 400
Utilities 6 887 12 960 12 960
Professional Technical Srvcs 333 4 000 5 000 1
Other Expenses 29 310 59 210 89 760 7
47 680 86 360 118 910
1 Includes increased fundings of I OOO for office supplies and 1 000 for team building
2 Includes increased funding of 9 200 for travel and training Also includes limited period funding of 11 400 for
computers and related equipment Per Council Policy A 2 each Councilmember is allocated 3 800 per telm Three
new Council telulS will be commencing during Fiscal Year 2006 07 Also includes limited period funding of 10 OOO for
outside assistance in Council Appointee perfolUillllce evaluations
2 7
INEOS
fhis pageintentiOna Y leftblank
2 B
NOTES
This page intentionally left blank
2 9
CITY CLERK S OFtICh
The City Clerk is appointed by the City Council
The Clerk is responsible for facilitating the
conduct of business by the City Council and
fulfilling legal requirements as set forth in the
Charterl City Code and State law The City
Clerk s Office conducts all City elections and
administers campaign and financial disclosure
laws
The Office maintains a true record of all
proceedings of the City Council meets all
requirements regarding public postings legal
advertisingl recordations and mailing of public
hearing noticesj processes Assessment Districts
annexations deeds tax cancellations appeals
and initiative petitions administers the yearly
selection process of members to City boards
commissions and committees and provides
support for sister city activities
The City Clerk s Office provides administrative
assistance to the Council maintains the City
Code and City Charter is custodian of the City
Seal administers oaths or affirmations and
maintains City contracts and agreements The
office also maintains official City records
provides certified copies thereof and provides
information to the public regarding th
legislative operations of government
2 10
CITY CLbRK S OFtICE
CITY CLERK
Angelita M Salvador
1 Deputy City Clerk
1 Secretary
1 Office Assistant III
FISCAL YEAR 2006 07 POSITION TOTALS 4 0 Ful1 Time
2 11
CITY CLERK S OFFICE
DEPARTMENT SUMMARY
PEPARTMENT MANAGER CITY CLERK
DEPARTMENT MISSION STATEMENT
To maintain official records administer elections and provide administrative support to City CounciL
DEPARTMENT t LJNCTIONS
Administer City elections M 1
Maintain the City Code and City Charter
Administer campaign disclosures financial disclosures and oaths M 2
Coordinate prepare and distribute Council agenda materials and minutes M 3 4 5 7 9
Maintain official City records and provide records management support services for all
departments M 6 la 11 12
Notice egal documents and process annexation and assessment district proceedings deeds
appeals initiative petitions and ordinances M 8
Provide administrative support to City Council M 13
MAlOR DEPARTMENTAL GOALS Sl1 A lhGIES FOR FISCAL YEAR 2006 07
Conduct the 2006 General Municipal Election including orientation of new Councilmembers
Post candidates campaign disclosure reports on City s web site during the 2006 General Municipal
Election as specified by the Campaign Finance Ordinance
Add City agreements and other appropriate records to the new Laserfiche Imaging System
MAlOR PROGRAM CHANGES
General Operating Fund
Procedures Committee Recommendation 3 000
Provides additional funding for the Commissioners dinner Maintains desired level
of service
General Non Operating Fund
General Election November 2006 Limited Period Funding 170 000
Provides funding to conduct the November 2006 municipal election Enables
2006 City Council election to occur
2 12
CITY CLERK S OFFILh
DEPARTMENT SUMMARY
PERFORMANCE WORKLOAD MEASURES
2004 05 2004 05 2005 06 200605 2006 07
Target Actual Target Actual Target
Elections
1 Percent of official election notices 1000 0 10000 10000 None to date 10000
published without errors and On time
2 Percent of Statement of Economic 1000 0 10000 10000 10000 1000 0
Ii1terests processed correctly and
submitted on time
Legislative
3 Percent of agenda packets prepared 1000 0 10000 10000 10000 1000 0
and distributed four days before
Council meeting
4 Percent of agendas and minutes 1000 0 10000 10000 10000 10000
posted at least 72 hours prior to a
regular Council meeting
5 Percent of minutes prepared for City 1000 0 8900
A 9800 940 0 980 0
Council meeting without errors of fact
6 Percent of resolutions and ordinances 9000 990 0 900 0 970 0 9000
processed within five days after a
Council meeting is held
7 Percent of Council agenda staff 9000 10000 9000 10000 900 0
reports processed within five days
after a Council meeting is held
8 Percent of legal hearing notices 10000 10000 10000 10000 10000
prepared noticed and mailed within
legal deadlines
Records Management
9 Percent of agenda items uploaded to 10000 10000 10000 10000 1000 0
imaging system each agenda
production week
10 Number of agreements documented 400 475 400 721 650
and indexed
11 Percent of agreements contracts 10000 1000 0 1000 0 10000 10000
retrieved within three days of request
12 Percent of records sent for recordation 900 0 1000 0 900 0 10000 10000
within 24 hours upon receipt of
request from department
Administrative Support to Council
13 Percent of Council service requests 950 0 10000 9500 10000 10000
responded to within one working day
of receipt
A Out of 35 sets of minutes 4 needed corrections
AMS BUD
LHP 402 02
2 13
CITY CLERK S Olf141CE
DEPARTMENT SUMMARY
2004 05 2005 06 2006 07
POSITIONS ADJUSTED ADOPTED ADOPTED
City Clerk 1 1 1
Deputy City Clerk 1 1 1
Secretary 1 1 1
Office Assistant III 1 1 1
Total Permanent 4 4 4
Total Part Time Hourly 0 0 0
TOTAL POSITIONS 4 4 4
2004 05 2005 06 2006 07
EXPENDITURE SUMMARY ACTUAL ADOPTED ADOPTED
Salaries Wages and Benefits 350 390 398 277 402 132
Supplies and Other Services 28 082 48 126 221 626
Capital Outlay 0 12 000 0
Interfund Expenditures 0 0 0
TOTAL EXPENDITURES 378 472 458 403 623 758
2004 05 2005 06 2006 07
UNDING SOURCES ACTUAL ADOPTED ADOPTED
General Operating 378 472 458 403 453 758
General Non Operating 0 0 170 000
TOTALFUNVING 378 472 458 403 623 758
2004 05 2005 06 2006 07
REVENUE SUMMARY ACTUAL ADOPTED ADOPTED
General Service Charges 258 130 260
Miscellaneous Revenue 1 485 1 800 800
TOTAL REVENUES 1 743 1 930 1 060
2M14
CITY CLERK S OJfJflCE
DEPARTMENT SUMMARY
DETA EDEXPENDITOREs
2004 05 2005 06 2006 07
PERSONNEL ACTUAL ADOPTED ADOPTED
Salaries 245 326 305 511 312 542 I
Wages 55 052 17 000 18 500
Benefits 50 012 75 766 71 090
350 390 398 277 402 132
2004 05 2005 06 2006 07
SUPPLIES AND SERVICES ACTUAL ADOPTED ADOPTED
Materials and Supplies 5 521 13 336 12 146
Maintenance and Operations 1 164 1 500 1 500
Utilities 210 300 300
ProfessionaVTechnical Srvcs 13 638 22 780 23 780
Other Expenses 7 549 10 210 183 900 1
28 082 48 126 221 626
1 Includes increased funding of 3 000 for the Commissioner s Dinner and limited period funding of 170 000 for the
November 2006 General Municipal Election
2 15
NOTES
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2
16
NOTES
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2 17
CrllY ATTOR hY S OFFICE
The City Attorney is appointed by the City
Council as the Attorney for the City and legal
advisor to the City Council The City Attorney
hires subordinate attorneys to assist in the
discharge of assigned responsibilities The City
Attorney s Offi e defends and prosecutes or
retains counsel to defend and prosecute all civil
actions and proceedings to which the City is a
party and prosecutes all criminal actions
involving the City Code The Office represents
alid advises the City CouncilJ boardsJ
commissions deparhnents arid all City officials
in matters of law related to the conduct of City
business
The City Attorney s Office drafts necessary legal
documentsJ ordinances resolutions contracts
other documents pertaining to the Cityts
business and handles laims against the City
The Office is also responsible for providing legal
services in connection with the Shoreline
Regional Park North Bayshore Community
and the RevitalizatIon Authority
The Code Enforcement Section is under the
direct supervision of the Senior Assistant City
AttorneYt The Code Enforcement Section is
responsible for enforcing the City Code
provisions relating to zoning neighborhood
preservation and vehicles on private property
2 18
CrrY All OR EY S OtFICh
CITY AlTORNEY
Michael D Martello
ADMINISTRATION
1 Executive Assistant to the City Attorney
1 Legal Secretary
2 Senior Assistant City Attorney
1 Assistant City Attorney
Code Enforcement
2 Code Enforcement OffIcer 1 11
FISCAL YEAR 2006 07 POSITION TOTALS 8 0 Full Time
2 19
CITY ATTORNEY S OFFICE
DEPARTMENT SUMMARY
DEP AlRMENT MANAGER CITY ATTORNEY
DEPARTMENT MISSION STATEMENT
To provide legal services and counsel to the City COWlcit boards and commissions and participate as a
member of the management team in support of City departments
DEPARTMENT liUNCTIONS
Prosecute and defend legal proceedings involving the City M 1 2
Coordinate and monitor outside legal service providers retained to represent the City in its ongoing
operations M 1
Process and track claims filed against the City M 2
Represent and advise City officials and City staff in legal matters
Draft and or review ordinances resolutions contracts and other legal documents M 3 4
Supervise and administer the Code Enforcement Division including prosecution of City Code
violations M 5
MAlOR DEPARTMENTAL GOALS Sl1 Al11GIES FOR FISCAL YEAR 2006 07
Continue periodic revisions of the Mountain View City Code relating to code enforcement and
zoning and development of enforcement strategies
Initiate project to review and recodify Mountain View City Code
Continue legal support for the Silicon Valley Regional Interoperability Project
Update and revise the deferred compensation plan in conjunction with the Employee Services and
Finance and Administrative Services Departments
Provide legal support for Council initiated items such as campaign finance and planning initiatives
Provide legal support in the form of negotiating and or drafting agreements related to City
properties
MAlOR PROGRAM CHANGES
General Operating Fund
Reinstate Assistant City Attorney Position to Full Funding 49 700
Provides funding to reinstate the Assistant City Attorney position to full funding
In Fiscal Year 2002 03 staff recommended not funding positions as a means to
2 20
CITY ATTORNEY S OFFICE
DEPARTMENT 4SMAURYl
reduce expenditures without having to eliminate positions at the beginning of the
fiscal downturn The following fiscal year as the financial state of the City did not
show signs of improving all of the unfunded positions with the exception of
33 percent of the Assistant City Attorney position were eliminated and this
33 percent position has remained unfunded since that time The Assistant City
Attorney position is being returned to full funding to address workload Maintains
desired level of service
Code Enforcement 7 000
Provides increased funding of 5 000 for contract code enforcement attorney
services and 2 000 for code enforcement training Maintains desired level ofservice
General Non Operating Fund
Recodification Review Services Limited Period Funding 12 000
Provides funding for outside review of City Code to iqentify sections requiring
updating Actual recodification will be done by stafL Allows staff to start
recodification process
PERFORMANCE WORKLOAD 1vlEASURES
2004 05 200504 2005 O6 2005 06 2006 07
Target Actual Target Actual Target
City Attorney s Office
1 Total cost of legal services in house 20 0 1 1300 200 1 1900 200
and outside counsel as a percent of
General Fund budget
2 Percent of claims entered into the 900 0 10000 9000 1000 0 900 0
claim reporting system reported to
ACCEL and directed to appropriate
departments for response within
5 working days of receipt of the claim
3 Percent of routine contracts reviewed 8500 9800 8500 990 0 850 0
within 10 working days
4 Percent of complex contracts 800 0 1000 0 8000 10000 8000
reviewed within 20 working days
5 Percent of code enforcement cases 9500 9600 950 0 9600 950 0
responded to within 5 working days
of receipt of complaint or observation
of violation
6 Percent of CC Rs reviewed within 8000 850 0 8000 N A A Discontinued
30 working days
A Unable to measure at this time
eSE BUD LHP 013 01
2 21
CITYATTORNEYSOFFICEDEPARTMENTSUMMARY222
CITY ATTORNEY S OFFICE
DEPARTMENT SUMMARY
PETAlLED EXPENDITURES
2004 05 2005 06 2006 07
PERSONNHL ACTUAL ADOPTED ADOPTED
Salaries 848 501 906 517 994 420
Wages 10 456 0 0
Benefits 164 100 210 724 226 642
1 023 057 1 117 241 1 221 062
2004 05 2005 06 2006 07
SUPPLlhS AND SERVICES ACTUAL ADOPTED ADOPTED
Materials and Supplies C 22 076 28 500 28 500
Maintenance and Operations 161 200 200
Utilities 1 586 5 850 5 850
Professional Technical Srvcs 780 579 1 65 400 2 70 400 3
Other Expenses 11 136 11 740 25 740 4
815 538 111 690 130 69
1 Includes costs for litigation cases funding approved mid year or caried over from prior years
2 Includes increased funding of 5 000 for code enforcement contract attorney
3 Includes increased funding of 5 000 for code enforcement contract attorney
4 Includes increased funding of 2 000 for training and limited period funding of 12 000 for recodification review services
2 23
NOTESThispageintentionallyleftblank2w24
CITYYlA AGER S OFFleE
The City Manager is appointed by the City
Council The City Managers Office provides
professional leadership in the administration of
all City services activities and facilities and
directs the execution of policies and objectives
formulated by the City Council develops and
presents to the City Council recommendations
and strategies in response to community issues
and plans and executes programs to meet the
current and future needs of the City of
Mountain View
The City Manager s Off ce supports the City
Council in the preparation of City Council
meeting and study session agendas and reports
administers the City s cable television franchise
and contract with KMVTi serves as a liaison and
coordinates the delivery of youth services in the
community manages issues relating to NASA
Am s Research Center and Moffett Federal
Airfield disseminates information about City
services and issues to the community through a
public information program including a multi
language community outreach component
cQordinates the City s environmental compli
ance issues provides staff support to the
Human Relations Commission and promotes
the City s best interests in interactions with other
levels of government including a legislative
response programt
2 25
Cll Y MA AGhR S OttICh
CITY MANAGER
Kevin C Duggan
ASSISTANT CITY MANAGER
Nadine P Levin
ADMINISTRATION
1 Executive Assistant to the City Manager
1 Deputy City Manager
0 75 Assistant to the City Manager
1 Youth Resources Manager
0 5 Program Assistant
FISCAL YEAR 2006 07 POSITION TOTALS 5 0 Full Time
125 Permanent Part Time
2 26
CITY MANAGER S OFFICE
DEPARTMENT SUMMARY
DEP AlRMENT MANAGER CITY MANAGER
DEPARTMENT MISSION STATEMENT
To support the City Council in the development and execution of their goals and policies and to provide
leadership and guidance to City departments in the delivery of City services
DEPARTMENT iUNCTIONS
Manage coordination of Council meeting agenda preparation process
Develop and present to the City Council solutions and strategies in response to community issues
M 1
Provide leadership to City departments in the execution of policies objectives and programs
adopted by the City Council M 2
Respond to all City Council and citizen inquiries received by the City Manager s Office in a timely
manner M 3 5
Assist the City Council in its annual setting of major City goals and track departmentst progress in
achieving City wide goals
Develop and submit an annual City budget to the City Council and support City Council revenue
enhancement and efforts in long term financial planning
Sllpport the City Council s legislative advocacy M 4
Manage the City s Community Relations Program by providing information to the community
through public forums The View government access programming the Community Outreach
Program and City publications
Provide staff support to the Human Relations Commission
Provide City liaison to various community groups and nonprofit organizations M 6
Coordinate the City s environmental compliance issues and updates to the environmental
management databases M 7
Serve as the focal point in the City organization for the coordinated delivery of youth services by
internal and external youth services providers
In conjunction with the Employee Services Department continue to refine the Citytg
training organizational development program and succession planning efforts
2 27
CITY MANAGER S OFFICE
DEPARTMENT SUMMARY
MATOR DEPARTMENTAL GOALS STRAl HGIES FOR FISCAL YEAR 2006 07
Complete the Cuesta Park Annex master planning process
Coordinate 2006 Mayorts Award Program
Coordinate the City s review and comment on the South Bay Salt Pond restoration project draft
EIR EIS
Coordinate management of Moffett Complex NASA Ames issues including review and comment
on environmental documents implementation of its Development Plan and privatization and
potential development of the Moffett Boulevard Middlefield Road propertYt
Research and design a youth civic education program in concert with the School District
Continue significant involvement in the City s succession planning
Conduct orientations for Council candidates and newly elected Councilmembers
Develop a strategy to provide supplemental resources for park land acquisition development
MAlOR DEPARTMENT CHANGES
General Operating Fund
The View 6 000
Provides additional funding for printing services and postage due to cost increases
of production and distribution of The View Maintains desired level of service
Cable Television Fund
Transfer to the General Operating Fund 50 000
Increases transfer to the General Operating Fund based on estimated revenue
increase Maintains desired level of service
Telecommunications Issues Limited Period Funding 15 000
Provides funding to contract with outside attorneys in the matters of
telecommunications issues Maintains desired level of service
2 28
CITY MANAGER S OFFICE
DEPARTMENT SUMMARY
A One Citygram out of the 14 received was not responded to within 10 days B Measure will be evaluated for Fiscal Year 2005 06 based on direction provided by CounciL
C Ten of eleven target completion dates were met
lJ Most items included in the Fiscal Year 2005 06 Human Relations Commission work plan do not have
tftargeted completion dates associated with them However the conducted energy device referral from
the City Council was completed by the Commission within the time frame the Commission set for itself
LF BUD LHP 601 01
2 29
CITY MANAGER S OJfttlCE
DEPARTMENT SUMMARY
2004 05 2005 06 2006 07
POSITIONS ADJUSTED ADOPTED ADOPTED
City Manager 1 1 1
Assistant City Manager 1 1 1
Deputy City Manager 1 1 1
Assistant to the City Manager 0 0 0 75 2
Youth Resources Manager 1 1 1
Senior Administrative Analyst 0 90 0 90 0 2
Program Assistant 0 50 0 50 0 50
Exec Asst to the City Manager 1 1 1
Office Assistant lil 1 0 1 0
Total Permanent 7 40 6 40 6 25
Total Part Time Hourly 0 0 0 14 2
TOTAL POSITIONS 7 40 6 40 6 39
1 Eliminated the Office Assistant III position
2 Mid year reclassification of a 0 75 Senior Analyst position to Assistant to the City Manager and converted the remaining
Senior Administrative Analyst position to hours
Salaries Wages and Benefits
Supplies and Other Services
Capital Outlay
Interfund Expenditures
TOTAL EXPENDITURES
1
d
2004 05 2005 06 2006 07
ACTUAL ADOPTED ADOPTED
973 309 1 042 652 1 090 890
244 300 323 735 208 968
21 681 22 550 0
620 671 603 000 1 653 000 1
1 859 961 1 991 937 1 952 858
EXPENDITURE SUMMARY
1 Includes increased transfer to the General Operating Fund from the Cable und based on estimated cable franchise
revenue
General Operating
General Non Operating
Cable Television
Shoreline Regional Park Community
TOTAL FUNDING
2004 05 2005 06 2006 07
ACTUAL ADOPTED ADOPTED
1 065 572 1 060 300 1 117 857
0 105 000 1 720
712 490 735 412 738 000
81 899 91 225 9 281
1 859 961 1 991 937 1 252 858
iUNDING SOURCES
2 30
CITY MANAGER S OFFltE
DEPARTMENT SUMMARY
REVENlJh SUMMARY
2004 05
ACTUAL
2005 06
ADOPTED
2006 07
ADOPTED
Franchise Fees
Miscellaneous Revenue
Interfund Revenue Transfers
TOTAL REVENUES
617 671
173 000
o
790 671
600 000
73 000
o
673 000
650 000
73 000
o
723 000
DETAILED EXPENDITURES
2004 05 2005 06 2006 07
PERSONNHL AC rLTAL ADOPTED ADOPTED
Salaries 778 154 811 282 844 021 L
Wages 25 340 25 000 1 40 238
Benefits 169 815 206 370 206 631
973 309 1 042 652 1 090 890
1 Includes 10 000 for temporary hourly help
2004 05 2005 06 2006 07
SUPPLlliS AND SERVICES ACTUAL ADOPTED ADOPTED
Materials and Supplies 39 127 26 498 35 898 3
Maintenance and Operations 134 179 179
Utilities 332 960 960
ProfessionalTechnical Srvcs 190 084 1 134 636 137 636 3
Other Expenses 14 623 161 462 2 34 295 4
244 300 323 735 O8 968
1 Includes contract established mid year with offsetting revenue
2 Includes limited period fundings of 55 000 for Cuesta Park A1lllex Master Sh1dy 40 000 for a Citizens Survey and
10 000 for modifications for third floor reception and rebudgeting the balance of limited period funding 39 900
for legal services related to the cabIe franchise renewal
3 Includes increased funding of 6 000 for printing services and postage for The View
4 Includes limited period fundings of 15 000 for legal services related to telecommunications issues and 1 720 rebudget of
the Cuesta Park Annex project funding balance
2 31
NOTESThispageintentionallyleftblank232
MhPLOYhh SbRVICES DMEPAhRT l
The Employee Services Department strives to
provide the highest quality of service to City
deparhnents employees and prospective
employees
The City strives to hire and retain excellent
employees throughout the organization To do
this the Department recruits the best people it
can find and monitors the City s salary and
benefits plan for competitiveness The City
values its employees and provides numerous
mechanisms to encourage professional growth
The City provides the necessary on the job
training and designs and implements
supervisory and other management training
programs for recently promoted employees as
well as existing employees
This Dmeepnatr recruits and tests personnel
manages labor relations equal employment
opportunity and employment development
activities coordinates organizational develop
ment efforts including new employee orienta
tions and training programsj administers the
City s compensation and benefits programj and
conducts special studies and new programs in
order to improve the quality of service to
employees and the public
2 33
EMPLOYhE SERVICES UhPARiMhN
EMPLOYEE SERVICES DIRECTOR
Kathy Farrar
ADMINISTRATION
1 Office Assistant III
3 Senior Personnel Analyst
1 Personnel Analyst 1 11
15 Personnel Technician
FISCAL YEAR 2006 07 POSITION TOTALS 7 5 Full Time
2 34
EMPLOYEE SERVICES
DEPARTMENT SUMMARY
I
DEPARorMENT MANAGER EMPLOYEE SERVICES DIRECTOR
DEPARTMENT MISSION STATEMENT
To attract and retain the most appropriately qualified employees
DEPARlMENT FUNCTIONS
Develop and maintain infrastructure for administering effective personnel employee relation
functions
Fill vacant positions as quickly and cost effectively as possible while adhering to equal employment
principles M 1 2
Manage and coordinate the City s grieyance and appeals process and assist departments with all
disciplinary actions M 3
Manage and maintain positive employee labor relations with unrepresented and represented
employee groups through negotiations and administration of Memorandums of Understandings
and annual review of unrepresented compensation M 2 3
Plan and conduct training for employees in personnel related issues and for supervisors managers
to improve their supervisory skills
Orient all new employees to the City and conduct interviews with all employees who separate from
City service M 4 5 6
Evaluate and update the City s classification plan through periodic salary surveys
classification reclassification studies and implement changes to the City s compensation plan as
needed M 7
Manage and administer the City s employee benefits M 8 9
MATOR DEPARTMENTAL GOALS STRATEGIES FOR FISCAL YEAR 2006 07
Manage the City wide organization development efforts to identify manage and improve
organizational culture
Administer a comprehensive training program for lead supervisory and management employees
including customer service training
oordinate the implementation of work force succession initiatives including delivery of a
leadership training program and updating policies to provide flexibility in recruiting and filling
vacant positions
Continue implementation of additional features of the HR Payroll system including on line
application processing and applicant tracking
2 35
EMPLOYEE SERVICES
DEPARTMENT SUMMARY
Implementation of contracts with the Service Employees International Union SEIU and
Firefighters Union
Negotiate initial contract with newly formed organization EAGLES
Implement new recruitment outreach and applicant tracking tools CalOpps
Evaluate and implement changes to the City s policies and procedures including employer
employee relations ordinance family medical leave and employment ofhourlyItemporary
employees
MAlOR DEPARTMENT CHANGES
General Operating Fund
Executive Assistant Position 1 0
Eliminates the Executive Assistant position in the Employee Services Department
This reduction is offset by the addition of a 0 5 Personnel Technician position and
the reclassification of an Office Assistant 1 11 position to Office Assistant III
Reduces clerical staff and relies on efficiencies
Miscellaneous Ongoing Increase
Increases budget for service award gifts reclassification reviews salary surveys
testing services and employee recognition week Relies on outside assistance to handle
increased workload and maintains desired level ofservice
Assessment Centers
Provides increased funding for assessment centers The number of assessment
centers requested for hiring and promotion has increasedt Assessment centers are
generally used for Police and Fire promotions Maintains desired level of service
General Non Operating Fund
Legal Services Limited Period Funding
Provides funding for legal services related to labor negotiations Maintains desired
level of service
Leadership Succession Planning Limited Period Funding
Provides funding for programs related to leadership and succession planning
Over the last few years the City has recognized a need for succession planning due
to the number of projected retirements in key positions over the next several years
Allows the department to provide training during the fiscal year
2 36
35 800
6 000
5 600
25 000
15 000
EMPLOYEE SERVICES
DEPARTMENT SUMMARY
PERFORMANCE WORKLOAD MEASURES
2004 05 2004 05 2005M06 2005 06 2006 07
Target Actual Target Actual Target
Employee Services Department
1 Percent of recruitments successfuIly 9000 96 50 0 9000 9300 900 0
completed within the negotiated time
line set by the hiring department
2 Percent of recruitments vacant 300 0 4800 3000 3500 3000
positions filled by existing personnel
excludes promoting within positions
classified as 1 11
3 Employee turnover rate 1000 5 500 100 0 4 100 1000
4 Percent of new employee orientations 9800 10000 980 0 10000 9800
conducted within 7 days of hire
5 Percent of retirement planning 900 0 83 A 9000 9300 900 0
informational meetings conducted
with retiring employees
6 Percent of employee separation 9500 9000
8 9500 970 0 9500
reports processed through to the
appropriate agency within the lO day
reporting time line following State
guidelines
7 Percent of classification reviews 850 0 82 C 8500 10000 8500
analyzed within 90 days of receipt of
reclassification questionnaire from the
department
8 Percent of employee requests for 950 0 9700 950 0 93 0 9500
FMLA leave responded to within
2 business days pursuant to Federal
guidelines
9 Percent of employee benefit inquiries 8500 9600 8500 9300 850 0
responded to within 2 working days
A Three out of 18 retirees declined retirement meeting but they did receive City retirement packages ll Four out of 41 separation reports not processed within lO day period C Three out of 17 requests not completed within 90 day review time
D Nineteen out of 21 requests for FMLA were responded to within two business days
KF BUDjLHP 031 01
2 37
EMPLOYEESERVICESDEPARTMENTSUMMARY200405200506200607POSITIONSADJUSTEDADOPTEDADOPTEDEmployeeServicesDirector111SeniorPersonnelAna yst333PersolU1elAnalystIIII111PersonnelTechnician111501ExecutiveAssistant1101OfficeAssistantlil0Q11OfficeAssistantIII1101TotalP rmanent88750TotalPartTimeHourly000TOTALPOSITIONS887501MidyeareliminationofExecutiveAssistantpositionwithadditionof050PersonnelT chnicianpositionandreclassificationoftheOfficeAssistant111positiontoOfficeAssistantIIISalariesWagesandBenefitsSuppliesandqtherS rvicesCapitalOutlayInterfundExpendituresTOTALEXPENDITURES200405200506200607ACTUALADOPTEDADOPTED84283293643192328722049135283235 470000000106332312892631278757EXPENDITURESUMMARY200405200506200607FUNDINGSOURCESACTUALADOPTEDADOPTEDGeneralOperating10612551231 631229757GeneralNonOperating05000041000EmployeeBenefits206880008000TOTALFUNDING1O6332312892631l2787572004O5200506200607REVENUES MMARYACTUALADOPTEDADOPTEDMiscellaneousRevenue343000TOTALREVENlJhS343000238
EMPLOYEE SERVICES
DEPARTMENT SUMMARY
DETAILED EXPENDITURES
2004 05 2005 06 2006 07
PERSONNhL ACTUAL ADOPTED ADOPTED
Salaries 663 722 736 058 725 116
Wages 25 696 2 940 3 840
Benefits 153 414 197 433 194 331
842 832 936 431 923 287
2004 05 2005 06 2006 07
SUPPLIHS AND SERVICES ACTUAL ADOPTED ADOPTED
Materials and Supplies 13 185 22 400 22 400
Maintenance and Operations 84 350 350
Utilities 0 0 0
Professional Technical Srvcs 81 860 131 187 138 925 3
Other Expenses 125 362 198 895 1 193 795 4
220 491 352 832 2 355 470
1 Includes limited period funding of 50 000 for labor negotiations
2 Includes increased funding of 10 800 for miscellaneous ongoing increases and 6 OOO for Police recruiting
services Also includes miscellaneous reductions of 3 000
3 Includes increased funding of 5 600 for assessment centers
4 Includes increased funding of 6 000 for miscellaneous ongoing increases and limited period fundings of 25 OOO for
legal services for negotiations and 15 000 for leadership succession plalUling
2 39
NOTESThispageintentionallyleftblank240
NorrESfhispageintentionallYleftblank241
FI A Ch A U AU I ISTl A IVh SERVICES
UEPAR Mh T
The Finance and Administrative Services
Department is responsible for administration of
the financial affairs and internal support
activities of the City provision of financial
support services to all City departments and
programs managing the City s investment
portfolio and coordinating the Cityts budget
process and annual independent audit
Specifically the department processes payroll
accounts receivable utility billings all City
revenues accounting entries and accounts
payablet The deparhnent is also responsible for
administration of the Purchasing Document
Processing Information Technology Risk
Management and other internal support
functions In addition the department provides
staff support to the Council Finance Committee
and Investment Review Committee
ADMINISTRATION
Administration is responsible for the manage
ment of the Finance and Administrative Services
Department
FINANCIAL MANAGEMENT DIVISION
The Financial Management Division consists of
the Budget and Analysis Treasury Payroll and
Revenue functions
The Budget and Analysis Section provides
information and analytical support to the City
Council and other City departments as
requested This section analyzes economic
trends forecasts revenues and monitors
expenditures and balances for the current fiscal
year as well as future fiscal years In addition
Budget and Analysis manages the budget
system and produces the Narrative Proposed
and Adopted Budget documents
The Treasury Section is responsible for cash flow
and management of the City s investment
portfolio as well as administering special
assessment districts
The Payroll Section processes timecards payroll
documents and biweekly payroll for all City
employees and prepares reports relating to
retirement insurance deferred compensation
and taxes
The Revenue Section processes billing and
collection for the City s water wastewater and
solid waste utilities business licenses and
miscellaneous accounts receivable All moneys
due to or collected by other City departments
are forwarded to this section for deposit and
tracking in the City s financial system In
addition this section is the Finance and
Administrative Services Departments primary
customer service contact point
ACCOUNTING DIVISION
The Accounting Division manages and
maintains the general accounting and financial
records of the City This division is also
primarily responsible for coordinating the
independent audit of the City s financial records
and preparation of the Comprehensive Annual
Financial Report The Accounts Payable
function within the Accounting Division
matches and reconciles all invoices purchase
requisitions purchase orders contracts and
agreements prior to processing payments for
City obligations
ADMINISTRATIVE SERVICES DIVISION
The Administrative Services Division manages
purchasing and support services activities of the
City
The Purchasing Section assures acquisition of
price competitive equipment services and
supplies for City deparhnents Other services
include issuing requests for bid vendor
selection equipment supplies and mail
delivery warehousing of operating inventories
training and sale of surplus equipment
The Support Services Section provides
document processing graphic design printing
document reproduction telecommunications
mail distribution and other administrative
services to City departments
2 42
FI A CE ANU AUMI I1STRAIVE SERVIChS
UEPAR1 Mh 1 CO l
INFORMATION TECHNOLOGY DIVISION
The Information Technology Division plans
maintains and manages the City s computerized
information systems and communication
networks Services include systems analysis and
design project management programming
computer operations